27 May 2010
In short,Form 16A is given when income exceed exemption limit and TDS is deducted by employer and form 16AA is given when income doesnt exceed exemption limit and no TDS is required to be deducted by employer. The above given explanation is short and simple.Furthur it is supported by various condition given in relevant rules. If u need details serach on google u will get the draft form where details are given.