Answer

1. F

   Facts

   Employers must issue Form 16 by 15 June after the year, and other deductors must issue Form 16A within 15 days of the quarterly statement due date. These certificates are generated from TRACES. You can still file using payslips and Form 26AS, but missing credit is a warning sign.

2. P

   Provisions and law

   • Sec 203 (now Sec 395(4))Deductor must issue a TDS certificate to the person whose tax was deducted
   • Sec 199, Income-tax Act 1961TDS deducted and paid to the government is treated as tax paid on your behalf and credited as per the Rules
3. A

   Analysis

   Under Sec 203 (now Sec 395(4)) the deductor must issue the certificate, and failure can attract a penalty on the deductor. If Form 26AS shows the full TDS, you can file using payslips and 26AS. If 26AS does not show it, the employer may not have filed statements, which needs follow up and possibly a grievance. Keep written requests for Form 16 as evidence.

4. C

   Conclusion

   1. 1Ask the employer in writing for Form 16.
   2. 2Check Form 26AS for the TDS.
   3. 3File using payslips and 26AS if credit is there.
   4. 4If credit is missing, follow up and raise a grievance.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.