Section 194J vs 194C: Choosing the Right TDS for Professional Services & Contractor Payments (FY 2024-25 & FY 2025-26 Updates)
- Rajesh Kumar Kar
- Jul 22
- 18 min read
Many people find it tricky to decide between deducting Tax Deducted at Source (TDS) under Section 194J or Section 194C of the Income Tax Act. Understanding 194J and 194C is essential for businesses and individuals who make payments for professional services or to contractors. Section 194J primarily covers TDS on fees for professional or technical services, while Section 194C applies to payments made to contractors for carrying out any work. This article offers a clear guide to help you tell the difference between these two important TDS sections. It also helps ensure you follow the rules and understand the latest TDS rules for the current Financial Year 2024-25 and the upcoming Financial Year 2025-26. Getting this TDS comparison right is vital for accurate tax compliance with TaxBuddy's expert guidance.
Table of Content
Section 194J vs Section 194C
Here’s a straightforward 194J vs 194C differences table to give you an immediate overview. This table highlights the core distinctions for professional fees vs contractor TDS according to the Income Tax Act, 1961, updated for the financial years 2024-25 and 2025-26. Understanding these TDS rates 194J 194C and other key aspects is the first step to correct tax deduction.
Feature | Section 194J (Professional/Technical Services) | Section 194C (Payments to Contractors) |
Nature of Payment | Fees for professional services, technical services, royalty, non-compete fees, certain director's fees. | Payment for "work" done by a contractor or sub-contractor. |
Applicable To | Payments to residents for specified services. | Payments to resident contractors/sub-contractors. |
TDS Rate (FY 2024-25) | - Professional Fees: 10% - Technical Services: 2% - Call centres: 2% - Royalty (cinematograph film): 2% - Other Royalty: 10% - No PAN: 20% | - Individual/HUF contractor: 1% - Other contractors: 2% - No PAN: 20% |
Threshold Limit (FY 2024-25) | ₹30,000 per service category in a financial year (e.g., ₹30,000 for professional fees, ₹30,000 for technical fees separately). No threshold for director's remuneration not taxed as salary. | - Single payment: > ₹30,000 - Aggregate payments in FY: > ₹1,00,000 |
Key Services/Work | Legal, medical, engineering, architectural, accountancy, technical consultancy, interior decoration, advertising (specific context), etc. | Advertising (contractual), broadcasting, telecasting, carriage of goods/passengers (not railways), catering, manufacturing with customer material. |
Understanding Section 194J: TDS on Fees for Professional or Technical Services
What is Section 194J of the Income Tax Act? This section mandates Tax Deducted at Source (TDS) on certain types of payments made to residents. If a person, excluding an individual or a Hindu Undivided Family (HUF) not liable for tax audit, pays fees for professional or technical services to a resident, they must deduct TDS under Section 194J. The 194J applicability extends to specific individuals and HUFs too if their turnover from business or gross receipts from profession exceeded the monetary limits specified under clause (a) or clause (b) of Section 44AB during the financial year immediately preceding the financial year in which such sum is credited or paid.
The deductor is the person making the payment, and the deductee is the person receiving the payment. This section covers various payments like fees for professional services, fees for technical services, remuneration or fees paid to a director of a company (which is not taxed as 'salary'), royalty, and payments for not sharing any know-how, patent, copyright, trademark, or similar commercial rights (non-compete fees). For accurate compliance, it's crucial to have the payee's Permanent Account Number (PAN); otherwise, a higher TDS rate applies. You can find more details in our detailed guide on Section 194J or refer to the Income Tax Department guidelines.
The TDS on professional fees involves a broad range of services. Specific professions covered include legal, medical, engineering, architectural, accountancy, technical consultancy, interior decoration, and advertising. It also includes other services notified by the Board for this purpose. The current 194J TDS rate for most professional fees is 10%. However, the rate for fees for technical services is 2%. It is important to distinguish if a service counts as 'professional' or 'technical' to apply the correct rate.
Regarding the 194J threshold limit FY 2024-25, TDS needs to be deducted if the total amount of such fees credited or paid during a financial year exceeds ₹30,000 for each category of service (professional fees and technical fees separately). For instance, if you pay ₹25,000 as professional fees and ₹25,000 as technical fees to the same person, TDS under 194J is not required as each category is below ₹30,000. However, if you pay ₹35,000 for professional services, TDS applies. It’s worth noting, there’s no threshold for payments to directors that are not categorized as salary.
A significant update is on the horizon for the 194J threshold limit FY 2025-26. Note: Threshold for Sec 194J to be revised to ₹50,000 for fees for professional services and fees for technical services respectively from April 1, 2025 (FY 2025-26) as per Budget 2025 announcements. This change will provide some relief for smaller payments. The technical services TDS also has its own specifics which we will explore next.
What Qualifies as "Professional Services" under Section 194J?
The list of professional services 194J encompasses a variety of specialized fields requiring intellectual or specialized skills. These services covered under 194J typically include:
Legal services: Services provided by lawyers and legal consultants.
Medical services: Services offered by doctors, surgeons, and other medical practitioners.
Engineering services: Services from engineers in various disciplines.
Architectural services: Services provided by architects for design and planning.
Accountancy services: Services from chartered accountants, cost accountants, and other accounting professionals.
Technical consultancy: Providing expert advice based on technical knowledge and experience.
Interior decoration: Services for designing and decorating interior spaces.
Advertising services: This specifically means professional services related to advertising, not the general advertising contracts which might fall under 194C. For instance, payments to an advertising agency for their creative or strategic services.
Company Secretary services: Services provided by a Company Secretary in practice.
Film artist: Payments to film artists (unless they are employees).
Other professions notified by the Central Board of Direct Taxes (CBDT) from time to time.
Understanding these categories helps in correctly applying Section 194J.
What are "Technical Services" under Section 194J?
The technical services definition 194J refers to managerial, technical, or consultancy services. "Fees for technical services" generally means payments for services that involve specialized knowledge, skill, and expertise. Human intervention is a key element here. These services often require specific technical expertise or involve providing technical support.
Managerial services TDS would apply if the service involves managing affairs or operations. Consultancy services TDS applies when expert advice or consultation is provided. It's important to note that these services usually don't involve the direct assembly or construction of a product, which typically falls under Section 194C (as "work"). For example, if a company hires a consultant to optimize its production process using their technical knowledge, it's a technical service under 194J. However, if a company hires another firm to manufacture a component based on a design, that's more likely a contractual work under 194C. The distinction lies in the nature of the service – is it primarily for specialized knowledge/advice or for the execution of a specific task or work?
TDS Rates and Thresholds for Section 194J (FY 2024-25 and FY 2025-26)
Knowing the correct 194J TDS rates 2024 and the upcoming 194J TDS rates 2025 along with the 194J threshold is vital.
Here's a simple table for FY 2024-25:
Upcoming Change for FY 2025-26 (from April 1, 2025): The threshold limit for fees for professional services and fees for technical services is expected to be increased to ₹50,000 per annum for each category. Other rates and thresholds remain the same unless further notified.
Understanding Section 194C: TDS on Payments to Contractors
What is Section 194C of the Income Tax Act? This section governs TDS on payments made to contractors or sub-contractors. If a specified person makes a payment to a resident contractor for carrying out any "work" (including supply of labour for carrying out any work), they must deduct TDS under Section 194C. The 194C applicability is broad and covers various types of contractual agreements. This includes contracts with individuals, HUFs, firms, companies, and other entities.
The term "work" under Section 194C has a specific meaning of work in 194C. It includes advertising, broadcasting and telecasting (including production of programs for such broadcasting or telecasting), carriage of goods or passengers by any mode of transport other than by railways, catering, and manufacturing or supplying a product according to the requirement or specification of a customer by using material purchased from such customer or its associate. For a detailed understanding, you can refer to our comprehensive guide on Section 194C or the official text of Section 194C.
The deductor (person making the payment) must ensure the correct 194C TDS rate is applied based on whether the contractor is an individual/HUF or another entity. The 194C threshold limit for deduction is also important: TDS is required if a single payment to a contractor exceeds ₹30,000, or if the total payments to that contractor during the financial year exceed ₹1,00,000. As with Section 194J, if the payee (contractor or sub-contractor) does not provide their PAN, TDS is deducted at a higher rate of 20%.
Important: From Oct 1, 2024, payments covered under Sec 194J are specifically excluded from the definition of 'work' in Sec 194C. This amendment helps in clarifying ambiguities where a contract might have elements of both professional service and work. This is a key point to remember for TDS on contractor payments.
What Constitutes "Work" under Section 194C?
The definition of work 194C is clearly laid out in the Income Tax Act. The types of contracts 194C typically covers include:
Advertising contracts: This usually refers to contracts for carrying out advertising campaigns, like placing advertisements in media. It's distinct from professional fees paid to an ad agency for creative services (which could be 194J).
Broadcasting and telecasting: This includes the production of programs for such broadcasting or telecasting.
Carriage of goods and passengers: Payments made for transportation services by any mode other than railways. This covers road transport, sea transport, etc.
Catering services: Payments for providing food and beverages for events or otherwise.
Manufacturing or supplying a product as per customer's specification using material from the customer: This is a crucial one. If a business provides raw materials to a contractor who then manufactures or processes a product according to the business's specifications, the payment for such work falls under 194C. If the contractor uses their own material primarily, it might be treated as a sale, not work.
Understanding these specific inclusions helps businesses determine when Section 194C applies to their payments.
TDS Rates and Thresholds for Section 194C (FY 2024-25)
Knowing the correct 194C TDS rates and 194C threshold for contractors is essential for compliance during FY 2024-25 (Assessment Year 2025-26). The TDS on payments to individuals 194C differs from payments to companies or firms.
Here's a table summarizing the rates and thresholds for Section 194C for FY 2024-25:
Nature of Payment | TDS Rate | Threshold Limit (FY 2024-25) |
Fees for Professional Services | 10% | ₹30,000 per annum |
Fees for Technical Services | 2% | ₹30,000 per annum |
Remuneration/fee to a director (not salary) | 10% | No threshold |
Royalty (sale, distribution, exhibition of cinematographic films) | 2% | ₹30,000 per annum |
Other Royalty | 10% | ₹30,000 per annum |
Payments to Call Centres | 2% | ₹30,000 per annum |
Non-compete fees | 10% | ₹30,000 per annum |
If PAN is not provided | 20% | As applicable |
These rates and thresholds are key for any business making payments to contractors.
Key Differences: Section 194J vs Section 194C - A Detailed Breakdown
The 194J vs 194C detailed difference goes beyond just the rates and thresholds; it's about the fundamental nature of the service or work. Choosing between 194J and 194C requires careful consideration of the agreement and the dominant aspect of the transaction. Understanding the TDS for service agreement vs work contract is crucial for compliance, and our TDS compliance essentials guide can offer more context.
Difference in Nature of Service/Work
The primary distinction lies in the nature of service. Section 194J applies to services that are primarily intellectual or skill-based, such as legal advice, medical consultation, engineering design, or technical expertise. These often involve professional qualifications or specialized knowledge. In contrast, Section 194C applies to "work" contracts, which usually involve the execution of a specific task, often with a tangible output or result like construction, catering, transportation, or manufacturing using customer-supplied materials. It's more about the 'doing' part rather than the 'advising' or 'designing' part.
Difference in Rates & Thresholds
The TDS rates differ significantly. Section 194J generally has a higher rate of 10% for professional services (though 2% for technical services and call centers), reflecting the often higher value attributed to intellectual services. Section 194C has lower rates of 1% for individual/HUF contractors and 2% for others, acknowledging the typically lower margins in contractual work. The thresholds also vary: ₹30,000 per category for 194J (with a proposed increase to ₹50,000 for FY 2025-26 for professional and technical fees), versus a single payment threshold of ₹30,000 and an aggregate annual threshold of ₹1,00,000 for 194C.
Scope and Specific Inclusions
Section 194J has a defined list of professional and technical services. Section 194C defines "work" through specific examples like advertising, broadcasting, catering, etc. One common area of confusion used to be contracts that involved both elements. However, the recent amendment excluding 194J payments from the definition of 'work' under 194C (effective Oct 1, 2024) aims to clarify this. If a payment is for services squarely falling under Section 194J, then 194J should apply, even if it's part of a larger contract that might seem like 'work'. The dominant nature of the service component often dictates the choice. For example, a contract for software development (a technical service) would typically fall under 194J, while a contract to simply install pre-developed software might be seen differently.
Payee Type Considerations
While both sections apply to payments made to residents, Section 194C has specific rate bifurcations based on whether the contractor is an Individual/HUF or another entity (like a company or firm). Section 194J does not differentiate rates based on the payee's constitution, except for the general rule of a higher rate if PAN is not provided.
Deciding Which Section Applies?
Knowing when to apply 194J or 194C can sometimes be challenging, especially with 194C or 194J for mixed services. This TDS decision guide aims to simplify that process. Always examine the contract terms and the primary nature of the service or work being provided. If a contract involves both the supply of materials and the provision of technical expertise, you need to determine the dominant nature of the service. It is crucial for businesses to make the correct determination for filing your income tax returns accurately.
Deciding Between Section 194J and Section 194C
Start: A payment is due to a resident.
Is the payment for services specifically listed under "Professional Services" in Section 194J? (e.g., legal, medical, engineering, accountancy, specified advertising, interior decoration, notified professions)
Yes: Apply Section 194J (consider rates for professional fees, director's fees, etc.).
No: Go to step 3.
Is the payment for "Technical Services" as defined under Section 194J? (Managerial, technical, or consultancy services involving human expertise, not leading to assembly/construction covered by 194C).
Yes: Apply Section 194J (consider the 2% rate for technical services).
No: Go to step 4.
Is the payment for "Royalty" or "Non-compete fees" as per Section 194J?
Yes: Apply Section 194J.
No: Go to step 5.
Is the payment for "Work" as defined under Section 194C? (e.g., advertising contracts, broadcasting, carriage of goods/passengers, catering, manufacturing with customer material).
Yes: Apply Section 194C (consider rates for individuals/HUF vs. others). Remember: From Oct 1, 2024, amounts covered by Sec 194J are excluded from 'work' here. No: Go to step 6.
Does the payment fall under any other specific TDS section?
Yes: Apply the relevant TDS section.
No/Uncertain: The payment may not be liable for TDS under 194J or 194C, or it could be a complex case. It's best to consult a tax advisor.
This decision tree should help navigate most common scenarios.
Amendment to Section 194C
A significant 194C amendment October 2024 provides much-needed clarity on the overlap between Section 194J and Section 194C. The TDS rules update 194C 194J clarifies that any sum referred to in sub-section (1) of Section 194J (i.e., payments for professional services, technical services, royalty, non-compete fees, etc.) will be excluded from the definition of "work" under Section 194C.
The impact of 194C amendment is substantial. Previously, there were often disputes where a contract might have elements that could arguably fall under both sections, leading to litigation between taxpayers and the tax department. This amendment aims to reduce such TDS disputes and enhance tax compliance by making the distinction clearer. For instance, if a contract involves providing technical consultancy (covered by 194J) along with some execution work, the payment for the technical consultancy part should now clearly be subject to TDS under Section 194J, not 194C. Businesses should carefully review their existing and future contracts in light of this amendment to ensure correct TDS applicability. You can look for the official notification on the 194C amendment on government portals for the exact wording.
Key Takeaway: This amendment, effective from October 1, 2024, prioritizes Section 194J if a payment falls under its scope, thereby excluding it from Section 194C. This is a crucial step towards simplifying TDS compliance.
Common Scenarios & Examples: Applying 194J vs 194C
Understanding 194J vs 194C examples helps in practical application. These TDS scenarios illustrate how to decide.
Scenario 1: Payment to a Chartered Accountant for Audit Services
Applicable Section: Section 194J
Reasoning: Audit services are professional services rendered by a Chartered Accountant. These fall squarely under the definition of "professional services" covered by Section 194J. The rate would typically be 10%, assuming PAN is provided and the threshold is crossed.
Scenario 2: Payment to a Catering Company for an Office Event
Applicable Section: Section 194C
Reasoning: Catering services are specifically included in the definition of "work" under Section 194C. The payment is for the execution of a catering contract. The rate would be 1% if the caterer is an individual/HUF or 2% for other entities, subject to thresholds.
Scenario 3: Payment for Custom Software Development
Applicable Section: Section 194J
Reasoning:TDS software development generally falls under "fees for technical services." Developing custom software requires technical expertise and skill, fitting the description under Section 194J. The rate would be 2%, subject to the threshold. This is distinct from merely purchasing off-the-shelf software, which is usually treated as a sale of goods.
Scenario 4: Payment to a Transporter for Movement of Goods
Applicable Section: Section 194C
Reasoning: Carriage of goods by road is specifically listed as "work" under Section 194C. Therefore, payments to transporters for freight are subject to TDS under this section.
Scenario 5: Payment for an Annual Maintenance Contract (AMC)
Applicable Section: Depends (Can be 194C or 194J)
Reasoning:TDS on AMC often causes confusion.
If the AMC is primarily for routine maintenance, repairs, and supply of spares, and does not involve significant technical expertise or consultancy, it's often treated as a works contract under Section 194C.
However, if the AMC predominantly involves providing technical expertise, specialized problem-solving, or high-level consultancy to maintain complex equipment or software, a portion or the entirety of it could be considered "fees for technical services" under Section 194J. CBDT clarifications suggest that the nature of services rendered under the AMC is key. The recent amendment to Section 194C further clarifies that if a service is covered by 194J, then 194J will prevail.
Consequences of Incorrect TDS Deduction (194J / 194C)
The penalty for wrong TDS deduction or non-deduction can be quite severe. It's not just about interest on late TDS payment; other consequences of not deducting TDS 194J 194C correctly can impact a business significantly. You can learn more about understanding income tax notices and penalties.
Key consequences include:
Interest:
For non-deduction of TDS: Interest under Section 201(1A) is levied at 1% per month or part of a month from the date TDS was deductible to the date it's actually deducted.
For late payment of TDS after deduction: Interest under Section 201(1A) is levied at 1.5% per month or part of a month from the date TDS was deducted to the date it's actually paid to the government.
Penalty:
A penalty under Section 271C may be imposed, which can be equal to the amount of TDS that was not deducted or not paid.
Late filing fees under Section 234E for delay in filing TDS returns (Form 26Q) can also apply.
Disallowance of Expenditure:
Under Section 40(a)(ia) of the Income Tax Act, if TDS has not been deducted, or after deduction has not been paid on or before the due date of filing the income tax return, 30% of such expenditure can be disallowed while computing the income of the payer. This directly increases the taxable income and tax liability of the deductor.
Prosecution:
In severe cases of default, provisions for prosecution under Section 276B can also be invoked.
Compliance Checklist for Deductors (Section 194J & 194C)
This TDS compliance checklist provides practical steps for businesses to ensure they correctly comply with 194J 194C. Following this TDS deduction process can help avoid defaults. For assistance, you can file your TDS returns with TaxBuddy.
Verify PAN of Deductee: Always obtain and verify the Permanent Account Number (PAN) of the service provider or contractor. If PAN is not provided or is invalid, TDS must be deducted at a higher rate (usually 20%).
Correctly Identify Nature of Service/Work: Determine accurately whether the payment falls under Section 194J (professional/technical services) or Section 194C (contractual work). Refer to contract terms and the definitions provided in the Act.
Apply Correct TDS Rate: Once the section is identified, apply the appropriate TDS rate based on the nature of the service/work and the type of payee (e.g., individual/HUF vs. company for 194C).
Deduct at Correct Time: Deduct TDS at the time of credit of such sum to the account of the payee or at the time of payment thereof in cash or by issue of a cheque or draft or by any other mode, whichever is earlier.
Deposit TDS by Due Date: Deposit the deducted TDS to the government account by the 7th of the following month. For TDS deducted in March, the due date is April 30th.
File Quarterly TDS Returns (Form 26Q): File quarterly TDS statements in Form 26Q by the due dates specified. This form is used for TDS deducted under sections like 194C and 194J.
Issue TDS Certificate (Form 16A): Issue TDS certificates (Form 16A) to the deductees within the prescribed time. These certificates can be downloaded from the TRACES portal for TDS compliance.
Stay Updated: Keep abreast of amendments and circulars related to TDS provisions.
Conclusion: Ensuring Correct TDS Compliance
Ensuring TDS compliance 194J 194C is a critical responsibility for businesses and certain individuals. Correctly differentiating between Section 194J for professional/technical services and Section 194C for contractor payments is fundamental. The importance of correct TDS deduction cannot be overstated, as errors can lead to interest, penalties, and disallowance of expenses. Recent updates and amendments, particularly the clarification regarding the interplay between Section 194C and 194J, aim to simplify these tax regulations but also require careful attention.
By understanding the specific nature of payments, applicable rates, thresholds, and diligently following compliance procedures, businesses can avoid TDS errors and ensure smooth operations. Performing due diligence in classifying payments and maintaining proper documentation is key. If you have any doubts, it is always wise to seek professional advice. For expert assistance with your TDS obligations and other tax matters, feel free to Contact TaxBuddy for expert TDS consultation.
Frequently Asked Questions (FAQs)
What if the service provider does not provide PAN?
If the service provider or contractor does not furnish their PAN, or furnishes an invalid PAN, TDS should be deducted at a higher rate of 20% (or rates in force, or rates specified in the relevant provision, whichever is highest).
Is TDS applicable on the GST component of the invoice?
Generally, TDS is not applicable on the Goods and Services Tax (GST) component of an invoice, provided the GST amount is shown separately in the invoice. TDS should be deducted on the basic value of the service or work, excluding GST.
What is the due date for depositing TDS?
The due date for depositing TDS to the government is the 7th day of the month following the month in which TDS was deducted. For TDS deducted in the month of March, the due date is April 30th.
What is the difference between a contractor and a sub-contractor under 194C?
Under Section 194C, a "contractor" is a person who enters into a contract with specified payers to carry out any work. A "sub-contractor" is a person who enters into a contract with the main contractor (not the specified payer) to carry out all or part of the work undertaken by the main contractor. TDS provisions apply similarly to payments made to sub-contractors.
Can an individual deduct TDS under 194J or 194C?
An individual or a Hindu Undivided Family (HUF) is required to deduct TDS under Section 194J or 194C only if their total sales, gross receipts, or turnover from business or profession exceed the monetary limits specified under Section 44AB (tax audit limits) during the financial year immediately preceding the financial year in which the payment is made or credited.
Is there a threshold for payments to directors under 194J?
For remuneration or fees paid to a director of a company, which is not in the nature of 'salary' (and thus liable for TDS under Section 192), TDS under Section 194J is applicable at 10%. There is no specific monetary threshold limit for such payments to directors under Section 194J; TDS is deductible irrespective of the quantum if it's not salary.
What if a payment seems to cover both contractual work and professional service?
The dominant nature of the contract should be assessed. If the contract is clearly divisible into parts for contractual work and professional/technical services, TDS can be applied under respective sections. The amendment to Section 194C (effective October 1, 2024) clarifies that if a service falls under 194J, it's excluded from 194C. This helps significantly.
Are payments to recruitment agencies covered under 194C or 194J?
Payments to recruitment agencies for providing recruitment services are generally considered fees for professional services or technical services, making them liable for TDS under Section 194J, not 194C.
How does the new 194J threshold of ₹50,000 (from Apr 2025) affect current deductions?
The proposed increased threshold of ₹50,000 per annum for fees for professional services and fees for technical services under Section 194J will apply from Financial Year 2025-26 (i.e., from April 1, 2025). For the current Financial Year 2024-25, the existing threshold of ₹30,000 per category per annum remains applicable.
What about payments for event management services?
Payments for event management services can be tricky. If the service is primarily contractual execution (arranging logistics, venue, manpower etc.), it often falls under Section 194C. However, if there's a significant element of professional or consultancy input (like event design, strategic planning, creative services), that portion might attract Section 194J. The contract terms and bifurcation of services are important.
Is a written contract mandatory for 194C?
No, a written contract is not mandatory for Section 194C to apply. TDS is applicable even if the contract for carrying out any work is oral or implied.
Are advertising services under 194C or 194J?
This depends on the nature of the payment. If a company makes a payment to an advertising agency for a contract to run an ad campaign (e.g., media buying, display), it generally falls under "advertising" work in Section 194C. However, if the payment is specifically for professional services rendered by the advertising agency, such as creative strategy, market research, or consultancy, then Section 194J might apply to that component. Payments made by an advertising agency to models, artists, photographers, etc., for their professional services would typically fall under Section 194J.
What if an excess TDS is deducted?
If excess TDS has been deducted and deposited, the deductee (the person whose income TDS was cut from) can claim a refund of the excess TDS while filing their Income Tax Return (ITR). The TDS amount will reflect in their Form 26AS.
What form is used for TDS returns for 194C and 194J?
Form 26Q is the quarterly statement/return used for reporting TDS deducted on payments other than salary, which includes TDS under Section 194C and Section 194J.
Where can I get the TDS certificate (Form 16A)?
The deductor (the person who deducts TDS) is responsible for issuing Form 16A to the deductee. Deductors can download Form 16A from the TRACES (TDS Reconciliation Analysis and Correction Enabling System) portal after filing their TDS returns.
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