Dealing with Amazon Form 16A-TDS certificate u/s 194-O

Easy steps to download your TDS certificate on Amazon India

Are you doing business as a seller in Amazon India? If yes, here are some easy steps that will lead you to download your TDS certificate.

Log in to Amazon Seller central

If you are an online seller at Amazon India, you can find a dedicated panel for you. It is the Amazon Seller central panel. Using this panel, you can access a lot of your information. So, you need to log in to your Amazon Seller central with your preeminent ID and credentials.


In this step, you need to navigate yourself to the amazon seller central❜s reports options. After that, you will find the Tax Document Library. Select the option Tax Document Library. In this library, you can find a tab starting as 194-O TDS certificate.


All the sellers in Amazon India, who have HUF/ individual PAN and are not exceeding the threshold limit of INR five lakhs in a financial year, will have no TDS deduction. So, there is no need to issue form 16A. However, if you are a seller who exceeds INR five lakhs❜ threshold limit, you will have to issue your form. This is because; your TDS will deduct as per section 194-O. In such cases, Amazon sellers will issue you a form for the FY.

Further, all the details about the TDS deduction will be present in the seller❜s form 26AS. Moving on to the TDS deduction, as per recent changes in the provisions under section 194-O of the income tax Law, 1961, all the eCommerce platforms are bound to deduct their tax at the source from eCommerce participants.
All the eCommerce platforms require to issue a form 16A certificate on the TDS deduction in such cases. To stay compliant with these income tax provisions, Amazon India, every quarter, offer you the form 16A.

Form 16A under section 194-O will include some details like several transactions occurring between the deductor and deductee. The deductor here is Amazon India, and the deductees are the online sellers.

The date by which the TDS certificate will be accessible for the online sellers

Quarter- period- issuance of form 16A u/s 194-O

1st - April to June - 15th August

2nd- July to September- 15th November

3rd October to December- 15th February

4th- January to March- 15th June

Besides, the form 16A that you will get in the Amazon Seller Central will offer some details. It includes the name, PAN, and TAN of the deductor, name, and pan of the seller, the payment❜s nature, the amount you need to pay, payment date, receipt serial number, and TDS rate applied.

However, if you are an online seller doing business in more than one eCommerce platform, you can check out all the details about form 16A via form 26AS. This form is available in the income tax portal.


What is Amazon form 16A?

As per the recent introductions to the TDS provision under section 194-O, every eCommerce operator must deduct the TDS from eCommerce participants. This complies with the income tax department that every platform needs to follow. So, to fulfill this compliance, Amazon India issues form 16A to every online seller in Amazon.

Is this Tax deducted at the source to adjust GST/ income tax?

It is to adjust the income tax.

How can I claim the AmazonTDS- form 16A?

The tax deducted at the source will reflect in the Sellers❜s/assessee❜s form 26AS. All the online sellers can avail of those input tax credits by filing the income tax return for the particular financial year.

What are the data available to the income tax department with Amazon❜s TDS certificate?

The information that the income tax department accesses with Amazon❜s TDS certificate is the aggregate sale amount under section 194-O. For example, if 0.75% of the TDS amount is X, the income tax department can know about 100% of the seller❜s sales amount in the reverse calculation.
So, all the taxpayers, while filing their ITR, needs to very careful. This is because; the reporting of the sales data will lead you to legal trouble.

Does Amazon issue form 16A to every seller?

No, Amazon issues the form 16A to the sellers who only qualify as per section 194-O.

Important: Please note that the information on this page / site is provided as general information for better understanding for the user and does not constitute tax, legal, or other professional advice and must not be used as such. Please consult your professional adviser(s) if you have any questions / doubts regarding the above.

Related Knowledge

Enhance your knowledge with

Subscribe To Our Newsletter

To get the latest news on changes of compliance