Difference between Form 16 and Farm 16AA - Income Tax Act

Both are for Salaries. But the difference is ....Form 16 is Certificate under section 203 of the Income tax act for tax deducted at source from Income chargeable under the head Salaries to be given by the employer to employee (see Rule 31(1)(a). Where as Form 16AA is Certificate for TDS from Income chargeable undet the head Salaries -cum-Return of Income. {see 3rd proviso to Rule 12(1)(b) and Rule 31(1)(a)}. Form 16AA applies only to a resident Individual whose total income includes salary income but does not include PGBP/ CAPITAL GAINS/ AGRICULTURAL INCOME and he is not in receipt of any other income from which tax has been deducted at source by any person other than the employer and the income from salary before deductions u/sec16 does not exceed Rs. 1,50,000/-. If all these conditions are fulfilled , 16AA applies.