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✔ Form 16 and Form 16A are TDS (Tax Deducted at Source) certificates in India, used to provide proof of TDS deductions made by an employer or a deductor of employee or deductee.
✔ Form 16 contains the details of TDS deducted by an employer on behalf of an employee and the tax liability of the employee.
✔ Form 16A contains the details of TDS deducted by a deductor other than the employer, such as interest income, rent, etc.
✔ These certificates are generated by the deductor, either an employer or a person responsible for deducting TDS.
