1.3 Key reporting requirements and deadlines

Commentary

1.3.2 Forms to be furnished by the employer/employee:

India
India | Commentary

1.3.2 Forms to be furnished by the employer/employee:

India | Commentary

1.3.2     Forms to be furnished by the employer/employee:

The forms required to be furnished by the employer/employee are as follows. These forms are as prescribed by the Act read with the Income Tax Rules, 1962 (Rules).

Note that some temporary easements have been allowed in respect of the filing deadlines for some 2021/22 returns. The details below relate to the normal filing deadlines. For further details of the easements see Press release of 11 Jan 2022.

Table 3
Form NoKey InformationReporting Person
Form 16Form 16 represents the certificate of tax withheld at source on salary. It is issued annually along with form 12BA. Form 16 is generated from the income tax TRACES portal after form 24Q is filed. See table 4 for form 24Q.Employer to

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