(1)The certificate of deduction of tax at source by any person in accordance with Chapter XVII-B or the certificate of payment of tax by the employer on behalf of the employee under sub-section (1A) of section 192 shall be in-(a)Form No. 16, if the deduction or payment of tax is under section 192; and(b)Form No. 16A if the deduction is under any other provision of Chapter XVII-B.
