What is Form 16A in Indian income tax?
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Form 16A is a certificate issued by deductors (other than employers) to the deductee (individual or entity) reflecting the amount of TDS (Tax Deducted at Source) deducted and deposited against payments such as interest, rent, commission, etc. It is used by the deductee to claim credit for TDS while filing income tax returns. Form 16A contains details of the deductor, deductee, nature of payment, TDS amount, and other relevant information.