22 October 2012
From the nature of your query it appears you are referring to Form 16A, since Form 16 relates to Salary paid to employees only. There is no minimum or maximum amount for Form 16A - it is to be issued whenever TDs has been deducted, under any section other than 192 (Salaries). Moreover it is now mandatory to download and issue them directly from the NSDL website, after filing TDS returns.
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