How to Download Form 16 Online: Deductor Procedure on TRACES & Employee Alternatives

November 13, 2026

Salaried employees looking to download Form 16 online from the Income Tax portal need to understand a critical distinction: individual employees cannot directly download Form 16 from the Income Tax e-Filing portal or TRACES. Under Section 203 of the Income Tax Act, 1961, Form 16 is an official Tax Deducted at Source (TDS) certificate that only employers (TDS deductors) can generate and download from the official TRACES portal (tdscpc.gov.in).

While employees cannot log in to download this certificate directly using their Permanent Account Number (PAN), they can independently access their Form 26AS and Annual Information Statement (AIS) on the official e-Filing portal (incometax.gov.in). These documents allow taxpayers to verify tax credits, check salary TDS reported by their employers, and file their Income Tax Returns (ITR) seamlessly.

Understanding Form 16: Components and Purpose

Form 16 is a comprehensive TDS certificate issued under Section 203 of the Income Tax Act, 1961. It serves as proof that an employer has deducted tax at source from an employee’s salary and deposited it with the Central Government. The certificate contains a unique TRACES-generated TDS certificate number to verify its authenticity.

Part A vs Part B: What Each Section Contains

A complete Form 16 consists of two distinct parts:

Part A: Generated directly through the TRACES portal, Part A contains administrative details, including the names and addresses of the employer and employee, their respective Tax Deduction and Collection Account Number (TAN) and PAN, and a quarter-wise summary of tax deducted and deposited into the government account.
Part B: Prepared by the employer as an annexure, Part B provides a comprehensive breakdown of the employee’s gross salary, tax-exempt allowances (such as HRA or LTA), deductions claimed under Chapter VI-A (such as Sections 80C, 80D, and 80CCD), net taxable salary, and final tax liabilities.

Form 16 simplifies the ITR filing process by outlining exact salary breakups. Beyond tax filing, it acts as a universally accepted, tamper-proof income proof required for loan processing, visa applications, and credit card approvals.

Can Employees Download Form 16 Directly from the Income Tax Portal?

Individual salaried employees cannot generate or download Form 16 directly from the TRACES portal or the Income Tax e-Filing website. The TRACES facility for Form 16 is strictly restricted to authorized deductors holding a valid TAN.

This system differs from property transactions, where buyers can directly download Form 16B for TDS on property sales under Section 194-IA. For salary TDS, the statutory obligation rests entirely on the employer. Under Rule 31 of the Income Tax Rules, employers are legally required to issue Form 16 to their employees annually by June 15 immediately following the relevant financial year.

How Employers Download Form 16 from TRACES (Step-by-Step Guide)

Employers (deductors) can download Form 16 Part A and Part B for their employees without any official fee. Statement status on TRACES must reflect as ‘Processed with Default’ or ‘Processed without Default’ before requesting the files.

Prerequisites and KYC Verification for TRACES Downloads

Before initiating a download on TRACES, employers must possess:

An active TAN registered on the TRACES portal.
The Provisional Receipt Number (PRAN) / Token Number of the original Form 24Q return filed for Quarter 4.
Challan details (Challan Identification Number or BSR code, deposit date, and challan serial number).
Valid PAN details for three employees reported in the corresponding Q4 return.
A valid Digital Signature Certificate (DSC) or access to the TRACES PDF Generation Utility.

Step-by-Step TRACES Download Workflow

Navigate to the official TRACES portal at tdscpc.gov.in and log in as a Deductor using your User ID, Password, and TAN.
Hover over the Downloads tab on the main dashboard and select Form 16.
Select the relevant Financial Year and choose the download option: either Search PAN for specific individual employees or Bulk PAN for all employees.
Confirm the details of the Authorized Person displayed on the screen and click Proceed.
Complete the compulsory KYC validation by entering the Form 24Q Q4 Token Number, valid Challan details, and three unique PANs with their exact tax amounts as reported in the return.
Submit the request to generate a unique Request Number.
Go to Downloads > Requested Downloads, locate your request using the Request Number, and select HTTP Download once the status changes to ‘Available’.
Extract the downloaded encrypted ZIP file and convert it into individual printable PDFs using the TRACES PDF Generation Utility. Digitally sign the files via DSC before distributing them to employees.

Employee Alternatives: How to View Tax Details on Income Tax Portal

Although employees cannot download Form 16 directly, they can access their verified tax credit information online at zero cost by visiting incometax.gov.in.

Go to the Income Tax e-Filing portal and log in using your PAN/Aadhaar number and password.
To view TDS credits via Form 26AS: Navigate to e-File > Income Tax Returns > View Form 26AS. You will be redirected to the TRACES website to view or download your tax statement.
To view salary and tax details via AIS: Go to the Services menu on the dashboard and click on Annual Information Statement (AIS).

Form 26AS and AIS allow taxpayers to verify whether the employer has deposited the tax deducted from their salary with the tax department.

When employers send Form 16 PDF files directly to employees over email, these files are usually password-protected. The standard password format to open a Form 16 PDF is the employee’s 10-digit PAN in lowercase or uppercase, immediately followed by their Date of Birth in DDMMYYYY format (for example, abcdef123401011990).

Rules, Exceptions, and Non-Issuance of Form 16

Mandatory Format: Only TRACES-generated Form 16 certificates containing a unique certificate number are legally valid. Non-TRACES certificates are not recognized by the Income Tax Department.
Tax Threshold Exemption: Issuing Form 16 is not legally mandatory for an employer if an employee’s total salary falls below the basic taxable limit and zero TDS was deducted throughout the year.
Employer Penalty: If an employer fails to issue Form 16 by the statutory deadline of June 15, they are liable to pay a penalty of Rs. 100 per day of delay under Section 272A(2)(g) of the Income Tax Act.
Job Switchers: Employees who changed jobs during a financial year must collect separate Form 16 certificates from each respective employer.
Filing Without Form 16: If an employer delays or fails to issue Form 16 (or if a company closes down), employees can still file their ITR by calculating their salary using monthly pay slips and cross-referencing tax deposits via Form 26AS and AIS.
Security Warning: Downloaded Form 16 documents contain digital verification elements. Do not manually edit or modify the text in a downloaded Form 16 PDF file.

Official Sources

Frequently Asked Questions

Can I download my Form 16 directly from the Income Tax portal using my PAN?

No. Salaried employees cannot directly download Form 16 from the e-Filing portal or TRACES. The certificate must be provided directly by your employer. However, you can log in to view your Form 26AS and AIS to verify tax deductions.

What is the official website for employers to download Form 16?

Employers generate and download Form 16 from the official TRACES portal at tdscpc.gov.in.

What is the password format to open a Form 16 PDF file?

The standard password format is your 10-digit PAN (in lowercase or uppercase) followed by your Date of Birth in DDMMYYYY format without spaces or special characters.

What should I do if my employer has not provided Form 16?

First, contact your company’s HR or payroll team. If they fail to provide it, verify your tax credits online using Form 26AS and AIS on incometax.gov.in, and proceed to file your ITR using your monthly salary slips.

Is an employer required to issue Form 16 if no tax was deducted from salary?

No. If your total gross income is below the taxable threshold and zero tax was deducted by your employer, issuing Form 16 is not legally mandatory.

Conclusion

Generating Form 16 online from TRACES is an exclusive responsibility reserved for employers (TDS deductors). While salaried employees cannot directly download Form 16 from the Income Tax portal, they should regularly check Form 26AS and the Annual Information Statement (AIS) on incometax.gov.in to ensure all TDS amounts deducted by their employers are properly credited. Doing so ensures seamless ITR filing well ahead of annual tax deadlines.

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