Issue of form 16

Form 16 (or salary certificate in layman's language) is a certificate issued by an employer to all his employees for a particular financial year at the end of the said year reflecting the total salary paid and amount of tax deducted ('TDS') during the year

if not tds dedected it will not mention in from 16

Hi, you have to issue the Form 16 from TRACES if deducted or if not deducted by considering Tax exemption receipts..

Form 16 is a certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source on salary.

Hence it can be provided to every or taxable employees for their satisfaction as to how much amount of tds was deducted from his/her salary and since this is a legal document and can be used to file the ITR by the employees too.

no harm in issuing form16 even for employees who have no taxable income