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State-specific compliance

Form 16 — Annual TDS Certificate to Employees in West Bengal

How Form 16 — Annual TDS Certificate to Employees applies to a business operating in West Bengal, with the state-level authority, citations and the next deadline.

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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 West Bengal. 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.

What it means in practice

Form 16 — Annual TDS Certificate to Employees is a central regulation that applies uniformly across India, including West Bengal. In West Bengal, the day-to-day administering authority and the office where filings are submitted will be the jurisdictional Income-tax officer in West Bengal.

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.

Does Form 16 — Annual TDS Certificate to Employees apply to your business in West Bengal?

FacetConditionApplies
State coverageCentral regulation: applies in all states and union territories
Sector coverageApplies across all sectorsDepends
Employee threshold1+ employeesDepends

Deadlines and penalty

Cadence
Every year · Annual renewal
Next due
Later Next due 15 Jun 2027 (in 247 days)
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

Related

Form 16 — Annual TDS Certificate to Employees in other states