12 June 2010
To give form 16 or 16A you got to have a valid tan. I have myself seen employees getting for 16 from employer which is a proprietorship concern.
12 June 2010
If the tax deducted by the employer is on account of salary, the employer can give form 16 to the employee. On the other hand, if tax deduction is under any other provisions, the employer can issue form 16A to the employee. For complete details pl refer rule 31 (1) of the Income tax Rules,1962.
12 June 2010
Sir. I think what he wants to say is can a proprietorship concern issue form 16 even if the salary was not subject to TDS and no TDS have been deducted.