Form No. 16A is a certificate of deduction of tax at source under section 203 of the Income-tax Act, 1961. It is issued by the deductor (i.e., the person who deducts tax at source) to the deductee (i.e., the person from whose income tax has been deducted at source) for any income such as interest, commission, rent, professional fees, etc. other than salaries.
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