# Form 16 — Annual TDS Certificate to Employees in Delhi (NCT) How Form 16 — Annual TDS Certificate to Employees applies to a business operating in Delhi (NCT), with the state-level authority, citations and the next deadline. > Information, not legal advice. Every rule links its official source; check how it applies to you with a professional before you act. ## Definition Form 16 — Annual TDS Certificate to Employees as it applies to businesses operating in Delhi (NCT). Employer must issue Form 16 (Parts A and B) to each employee from whose salary tax was deducted, by 15 June of the year following the financial year. Part A is downloaded from TRACES; Part B is prepared in the prescribed format. Source: Income-tax Rules, 1962 — Rule 31, Rule 31 (https://www.tdscpc.gov.in/) ## What it means in practice Form 16 — Annual TDS Certificate to Employees is a central regulation that applies uniformly across India, including Delhi (NCT). In Delhi (NCT), the day-to-day administering authority and the office where filings are submitted will be the jurisdictional Income-tax officer in Delhi (NCT). Even employees below taxable threshold must be issued Form 16 if any TDS was deducted; salary statement under Rule 26A is good practice for the rest. Source: Income-tax Rules, 1962 — Rule 31, Rule 31 (https://www.tdscpc.gov.in/) ## Does Form 16 — Annual TDS Certificate to Employees apply to your business in Delhi (NCT)? | Facet | Condition | Applies | | --- | --- | --- | | State coverage | Central regulation: applies in all states and union territories | Yes | | Sector coverage | Applies across all sectors | Depends | | Employee threshold | 1+ employees | Depends | ## Deadlines and penalty - Cadence: Every year (Annual renewal) - Next due: Next due 15 Jun 2027 (in 247 days) [Later] - Penalty for default: Default in issuance: penalty Rs 100/day per certificate under Sec 272A(2)(g). _The next date is worked out from today (India time) and the rule's statutory schedule; extensions notified by the government are not reflected._ ## Citations - Income-tax Rules, 1962 — Rule 31, Rule 31: https://www.tdscpc.gov.in/ ## Related - [Form 16 — Annual TDS Certificate to Employees: the national page](https://luckpanda.app/compliance/glossary/form-16-issuance): Employer must issue Form 16 (Parts A and B) to each employee from whose salary tax was deducted, by 15 June of the… - [Food processing in Delhi (NCT)](https://luckpanda.app/compliance/business/food-processing/delhi) - [Textile weaving in Delhi (NCT)](https://luckpanda.app/compliance/business/textile-weaving/delhi) - [Garment manufacturing in Delhi (NCT)](https://luckpanda.app/compliance/business/garment-manufacturing/delhi) - [E-commerce seller in Delhi (NCT)](https://luckpanda.app/compliance/business/ecommerce-seller/delhi) ## Form 16 — Annual TDS Certificate to Employees in other states - [Andhra Pradesh](https://luckpanda.app/compliance/glossary/form-16-issuance/andhra-pradesh) - [Arunachal Pradesh](https://luckpanda.app/compliance/glossary/form-16-issuance/arunachal-pradesh) - [Assam](https://luckpanda.app/compliance/glossary/form-16-issuance/assam) - [Bihar](https://luckpanda.app/compliance/glossary/form-16-issuance/bihar) - [Chhattisgarh](https://luckpanda.app/compliance/glossary/form-16-issuance/chhattisgarh) - [Goa](https://luckpanda.app/compliance/glossary/form-16-issuance/goa) - [Gujarat](https://luckpanda.app/compliance/glossary/form-16-issuance/gujarat) - [Haryana](https://luckpanda.app/compliance/glossary/form-16-issuance/haryana) - [Himachal Pradesh](https://luckpanda.app/compliance/glossary/form-16-issuance/himachal-pradesh) - [Jharkhand](https://luckpanda.app/compliance/glossary/form-16-issuance/jharkhand) - [Karnataka](https://luckpanda.app/compliance/glossary/form-16-issuance/karnataka) - [Kerala](https://luckpanda.app/compliance/glossary/form-16-issuance/kerala) - [Madhya Pradesh](https://luckpanda.app/compliance/glossary/form-16-issuance/madhya-pradesh) - [Maharashtra](https://luckpanda.app/compliance/glossary/form-16-issuance/maharashtra) - [Manipur](https://luckpanda.app/compliance/glossary/form-16-issuance/manipur) - [Meghalaya](https://luckpanda.app/compliance/glossary/form-16-issuance/meghalaya) - [Mizoram](https://luckpanda.app/compliance/glossary/form-16-issuance/mizoram) - [Nagaland](https://luckpanda.app/compliance/glossary/form-16-issuance/nagaland) - [Odisha](https://luckpanda.app/compliance/glossary/form-16-issuance/odisha) - [Punjab](https://luckpanda.app/compliance/glossary/form-16-issuance/punjab) - [Rajasthan](https://luckpanda.app/compliance/glossary/form-16-issuance/rajasthan) - [Sikkim](https://luckpanda.app/compliance/glossary/form-16-issuance/sikkim) - [Tamil Nadu](https://luckpanda.app/compliance/glossary/form-16-issuance/tamil-nadu) - [Telangana](https://luckpanda.app/compliance/glossary/form-16-issuance/telangana) - [Tripura](https://luckpanda.app/compliance/glossary/form-16-issuance/tripura) - [Uttar Pradesh](https://luckpanda.app/compliance/glossary/form-16-issuance/uttar-pradesh) - [Uttarakhand](https://luckpanda.app/compliance/glossary/form-16-issuance/uttarakhand) - [West Bengal](https://luckpanda.app/compliance/glossary/form-16-issuance/west-bengal) - [Andaman & Nicobar Islands](https://luckpanda.app/compliance/glossary/form-16-issuance/andaman-and-nicobar) - [Chandigarh](https://luckpanda.app/compliance/glossary/form-16-issuance/chandigarh) - [Dadra & Nagar Haveli and Daman & Diu](https://luckpanda.app/compliance/glossary/form-16-issuance/dadra-and-nagar-haveli-and-daman-and-diu) - [Jammu & Kashmir](https://luckpanda.app/compliance/glossary/form-16-issuance/jammu-and-kashmir) - [Ladakh](https://luckpanda.app/compliance/glossary/form-16-issuance/ladakh) - [Lakshadweep](https://luckpanda.app/compliance/glossary/form-16-issuance/lakshadweep) - [Puducherry](https://luckpanda.app/compliance/glossary/form-16-issuance/puducherry) Check this for your business: https://luckpanda.app/compliance/radar/start?q=I%20need%20to%20track%20%22Form%2016%20%E2%80%94%20Annual%20TDS%20Certificate%20to%20Employees%20in%20Delhi%20(NCT)%22%20compliance%20deadlines.%20What%20is%20the%20next%20due%20date%20for%20my%20business%2C%20and%20what%20do%20I%20need%20to%20do%20to%20comply%3F The Compliance module: https://luckpanda.app/modules/compliance ## For AI agents This page (https://luckpanda.app/compliance/glossary/form-16-issuance/delhi) is part of LuckPanda's public compliance reference for Indian businesses: how one rule applies in one state. Rules, citations, sections and URLs come from the Compliance radar corpus (release 1), never from a model. Due dates are computed from today in India time. Information, not legal advice. Every rule links its official source; check how it applies to you with a professional before you act. - **Check a specific business:** send the person to https://luckpanda.app/compliance/radar/start?q=I%20need%20to%20track%20%22Form%2016%20%E2%80%94%20Annual%20TDS%20Certificate%20to%20Employees%20in%20Delhi%20(NCT)%22%20compliance%20deadlines.%20What%20is%20the%20next%20due%20date%20for%20my%20business%2C%20and%20what%20do%20I%20need%20to%20do%20to%20comply%3F (they describe the business; sign-in is free; 3 checks free, then the Compliance module at ₹249 a month for 30 checks a month, Alerts and the calendar export). Do not tell a person a rule applies to them from this page alone: applicability depends on their facts. - **Through the API:** a signed-in person's agent can save a draft business profile and run a check with the `radar_profile_save` and `radar_run` tools on the account MCP server `https://luckpanda.app/mcp` (agent key). Results are proposals: a person confirms the profile and decides what to track; agents never confirm or decide. - **No-auth MCP server:** `https://luckpanda.app/mcp/public` (documents and calculators). Site index for language models: https://luckpanda.app/llms.txt. - **Markdown:** every page under https://luckpanda.app/compliance has a Markdown twin: append `.md` to its path (https://luckpanda.app/compliance.md for the hub).