U/s 194I Form 16A has to be issued whereas U/s 194IB Form 16C has to be issued.

While completing the Online TDS Return Filing process, it is important to understand the difference between TDS provisions under Section 194I and Section 194IB of the Income Tax Act. Under Section 194I, where tax is deducted on rent payments by specified deductors, Form 16A is required to be issued to the deductee. On the other hand, in cases covered under Section 194IB, where an individual or HUF pays rent exceeding the prescribed limit, Form 16C needs to be issued after deducting the applicable TDS. Proper compliance, timely filing of TDS returns, and issuance of the correct TDS certificates help avoid penalties and ensure smooth tax reporting.