Is it mandatory to issue Form-16 even for Nil income tax deduction?

Tilak Marg Forum for Legal Questions Forums Taxation Laws Is it mandatory to issue Form-16 even for Nil income tax deduction?


This topic contains 1 reply, has 2 voices, and was last updated by Dr. Ashok Dhamija Dr. Ashok Dhamija 11 months, 2 weeks ago.

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  • #3369


    If the salary of an employee is less than the taxable limit and no TDS has been deducted for income tax, is it still mandatory for the employer to issue Form-16 for Nil TDS deduction?

  • #3375

    Form-16 is issued for TDS deduction. If there is no TDS deduction, there is no necessity of issuing a Nil TDS Form-16 to the employee concerned by the employer. However, if an employer (optionally) decides to issue a Forum-16 for Nil TDS deduction to an employee, there may be nothing wrong in it. But, it is not necessary under law to issue a Nil TDS Forum-16 if there is no TDS deduction for an employee.


    Dr. Ashok Dhamija is a New Delhi based Supreme Court Advocate and author of law books. Read more about him by clicking here. List of his Forum Replies. List of his other articles. List of his Quora Answers.

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