ITR
Form 16 Part A and Part B explained
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Facts
Part A is generated from TRACES and shows TDS deducted and deposited each quarter. Part B is prepared by the employer and shows salary break up, exemptions, deductions and tax computed. You need both.
Provisions and law
- Sec 203 (now Sec 395(4))TDS certificate for salary
- Sec 192 (now Sec 392)TDS on salary
Analysis
Use Part B for salary figures, allowances, standard deduction and deductions the employer allowed. Use Part A to check TDS against 26AS. If Part B shows gross salary of ₹14,00,000 and AIS shows ₹14,00,000 under salary, you are aligned. If Part A totals differ from 26AS, fix that with the employer before filing.
Conclusion
- Take salary and deductions from Part B
- Check Part A TDS against 26AS
- Check gross salary against AIS
- Raise differences with the employer
A Savvy can do this for you
Pre-filing reconciliation of AIS, TIS, 26AS and Form 16
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