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Form 16 serves as proof that tax has been deducted at source (TDS) by the employer and deposited with the government.
Although filing without Form 16 is possible, tax experts advise salaried individuals to wait for the document.
With the income tax department already enabling online filing utilities for several categories of taxpayersmany salaried individuals are waiting for one crucial document before filing their income tax return (ITR) for the assessment year 2026-27 — Form 16.
The document serves as proof that tax has been deducted at source (TDS) by the employer and deposited with the government. While Form 16 is not mandatory for filing an ITR, experts say it remains one of the most important documents for salaried taxpayers as it simplifies the return filing process and helps avoid reporting errors.
When Will Salaried Employees Get Form 16?
Employers are required to issue Form 16 to employees after filing their quarterly TDS returns for the January-March quarter. As per the income tax rules, the last date for employers to issue Form 16 for FY 2025-26 is June 15, 2026.
In practice, many companies distribute Form 16 during the first half of June, while some employers may issue it closer to the statutory deadline.
Form 16 contains details of salary paid, exemptions claimed, deductions allowed under various provisions of the Income Tax Act, and taxes deducted and deposited by the employer during the financial year.
What Does Form 16 Contain?
Form 16 is divided into two parts.
Part A contains details such as the employer’s and employee’s PAN, TAN, employment period, and tax deducted and deposited with the government.
Part B provides a detailed salary breakup, including allowances, exemptions, deductions claimed under Sections 80C, 80D and other provisions, along with the computation of taxable income.
“The document effectively serves as a summary of a salaried taxpayer’s income and tax deductions for the financial year. It helps taxpayers cross-check salary income and taxes reflected in the annual information available with the income tax department,” said a Delhi-based chartered accountant who did not wish to be named.
Can You File ITR Without Form 16?
Yes. Taxpayers can file their income tax return even if they have not yet received Form 16 from their employer.
However, experts caution that salaried individuals should ensure all relevant income and tax details are correctly reported before submitting the return.
“Form 16 is a convenient document, but it is not a compulsory attachment for filing an income tax return. A taxpayer can use salary slips, bank statements, Form 26AS, Annual Information Statement (AIS) and Taxpayer Information Summary (TIS) to compute income and verify tax credits. However, one must wait for the Form 16 before filing ITR,” the Delhi-based CA said.
Documents Required If Form 16 Is Not Available
If Form 16 has not been issued, taxpayers can rely on the following documents:
- Monthly salary slips
- Form 26AS
- Annual Information Statement (AIS)
- Taxpayer Information Summary (TIS)
- Bank account statements
- Interest certificates from banks and financial institutions
- Investment and deduction proofs
These documents can help determine taxable income, verify TDS credits and report other income such as interest earnings.
Why Waiting for Form 16 May Still Be a Better Option
Although filing without Form 16 is possible, tax experts advise salaried individuals to wait for the document, especially if they do not have multiple income sources or urgent reasons to file early.
“Form 16 reduces the chances of mismatch between salary income reported by the employer and the figures disclosed in the tax return. It also helps taxpayers accurately claim deductions and verify tax credits before filing,” the CA said.
Experts also recommend checking Form 26AS and AIS even after receiving Form 16 to ensure all tax deductions and financial transactions have been correctly reported.
What Should Taxpayers Do Before Filing?
Before filing their ITR, taxpayers should:
- Verify personal details such as PAN, Aadhaar and bank account information.
- Match TDS details with Form 26AS and AIS.
- Check whether all sources of income, including savings account interest and fixed deposit interest, have been reported.
- Ensure deductions claimed under various sections are correctly reflected.
- Review the applicable tax regime before submitting the return.
A careful review can help avoid notices, refund delays and the need for filing a revised return later.
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