yes you can give
From 16 has two parts, Part – A & PART – B
Part - B is prepared by the employer manually, You can issue only part B not part A (For Whose tds not deducted).
One more Point :)
Employer can decline to issue Form 16 in case there is no deduction of tax at source.It is clear from a bare reading of section 203 of the I T Act and the relevant rule 31 of IT Rule .
Liability to give a certificate of tax deduction is given in Section 203 of the I T Act .For employer, specific provision is given in sub-section 2 of section 203 of the I T Act.
CAclubindia
