No Form 16? You can still file your ITR. Here's a step-by-step guide
Didn't receive your Form 16 from your employer? Taxpayers can still file their Income Tax Return using documents such as salary slips, Form 26AS, AIS and bank statements, provided they carefully calculate income and deductions.
- Jun 12, 2026,
- Updated Jun 12, 2026 2:35 PM IST
Missing Form 16 does not mean salaried employees cannot file their Income Tax Return (ITR). Tax experts say taxpayers can still complete the filing process using alternative documents such as salary slips, Form 26AS, Annual Information Statement (AIS), bank statements and investment proofs.
Form 16 is a Tax Deducted at Source (TDS) certificate issued by employers under Section 203 of the Income Tax Act, 1961. It contains details of salary paid during the financial year and the tax deducted and deposited with the government, making it one of the most important documents for salaried individuals while filing returns.
However, employees may sometimes not receive Form 16 due to job changes, delayed issuance by employers, incomplete exit formalities or even business closures. In such situations, taxpayers can still file their returns without waiting for the document.
How to file ITR without Form 16
The first step is to gather all relevant financial records. Salary slips can be used to calculate annual income, while Form 26AS helps verify TDS credited against the taxpayer's PAN. The Annual Information Statement (AIS) and bank statements can provide details of interest income and other financial transactions.
Taxpayers should then calculate their total income by adding basic salary, allowances such as House Rent Allowance (HRA) and Leave Travel Allowance (LTA), bonuses and any other benefits received during the financial year.
Once total income is computed, eligible exemptions and deductions should be claimed. These include HRA exemption and deductions available under Sections 80C, 80D, 80E and 80TTA. Investments in Public Provident Fund (PPF), Equity Linked Savings Schemes (ELSS), life insurance premiums, health insurance premiums and education loan interest may qualify for tax benefits.
After deductions are applied, taxpayers should arrive at their taxable income and cross-check TDS details through Form 26AS to avoid mismatches.
If the final tax liability exceeds the amount already deducted by the employer, the balance tax can be paid online using Challan 280 through the Income Tax Department's e-filing portal.
Taxpayers can then select the appropriate return form, such as ITR-1 or ITR-2, enter all income and deduction details and submit the return online.
MUST READ: ITR filing mistakes: Wrong form, missed income and other errors that can trigger penalties
The final step is e-verification through Aadhaar OTP, net banking or by sending the signed ITR-V to the Centralised Processing Centre (CPC) in Bengaluru within 120 days.
What is Form 16?
Form 16 is a TDS certificate issued by employers that summarizes salary income and tax deducted during a financial year. It is divided into two sections — Part A and Part B.
Part A contains details such as the names and addresses of the employer and employee, PAN and TAN numbers, and the quarterly breakup of TDS deducted and deposited with the government.
Part B provides a detailed salary breakup, exemptions claimed under Section 10, deductions under Chapter VI-A, total taxable income, estimated tax liability and relief available under Section 89.
MUST READ: Your ₹12 lakh tax-free income may quietly change where your money goes
Can employees download Form 16 themselves?
Unlike Form 26AS or AIS, Form 16 cannot be downloaded independently by employees. It is a certificate that must be issued by the employer.
Employers can download Form 16 from the TRACES portal by logging in with their credentials, selecting the relevant financial year and submitting the request. Once processed, the form becomes available under the downloads section.
For employees who have switched jobs and missed collecting Form 16 from a previous employer, contacting the HR department of the former company is generally considered the best option.
Tax professionals also recommend maintaining copies of salary slips, Form 16 and other payroll documents at the time of exit to avoid difficulties during future tax filings.
MUST READ: TDS refund explained: Who can claim it, how to get it through ITR and check status
Missing Form 16 does not mean salaried employees cannot file their Income Tax Return (ITR). Tax experts say taxpayers can still complete the filing process using alternative documents such as salary slips, Form 26AS, Annual Information Statement (AIS), bank statements and investment proofs.
Form 16 is a Tax Deducted at Source (TDS) certificate issued by employers under Section 203 of the Income Tax Act, 1961. It contains details of salary paid during the financial year and the tax deducted and deposited with the government, making it one of the most important documents for salaried individuals while filing returns.
However, employees may sometimes not receive Form 16 due to job changes, delayed issuance by employers, incomplete exit formalities or even business closures. In such situations, taxpayers can still file their returns without waiting for the document.
How to file ITR without Form 16
The first step is to gather all relevant financial records. Salary slips can be used to calculate annual income, while Form 26AS helps verify TDS credited against the taxpayer's PAN. The Annual Information Statement (AIS) and bank statements can provide details of interest income and other financial transactions.
Taxpayers should then calculate their total income by adding basic salary, allowances such as House Rent Allowance (HRA) and Leave Travel Allowance (LTA), bonuses and any other benefits received during the financial year.
Once total income is computed, eligible exemptions and deductions should be claimed. These include HRA exemption and deductions available under Sections 80C, 80D, 80E and 80TTA. Investments in Public Provident Fund (PPF), Equity Linked Savings Schemes (ELSS), life insurance premiums, health insurance premiums and education loan interest may qualify for tax benefits.
After deductions are applied, taxpayers should arrive at their taxable income and cross-check TDS details through Form 26AS to avoid mismatches.
If the final tax liability exceeds the amount already deducted by the employer, the balance tax can be paid online using Challan 280 through the Income Tax Department's e-filing portal.
Taxpayers can then select the appropriate return form, such as ITR-1 or ITR-2, enter all income and deduction details and submit the return online.
MUST READ: ITR filing mistakes: Wrong form, missed income and other errors that can trigger penalties
The final step is e-verification through Aadhaar OTP, net banking or by sending the signed ITR-V to the Centralised Processing Centre (CPC) in Bengaluru within 120 days.
What is Form 16?
Form 16 is a TDS certificate issued by employers that summarizes salary income and tax deducted during a financial year. It is divided into two sections — Part A and Part B.
Part A contains details such as the names and addresses of the employer and employee, PAN and TAN numbers, and the quarterly breakup of TDS deducted and deposited with the government.
Part B provides a detailed salary breakup, exemptions claimed under Section 10, deductions under Chapter VI-A, total taxable income, estimated tax liability and relief available under Section 89.
MUST READ: Your ₹12 lakh tax-free income may quietly change where your money goes
Can employees download Form 16 themselves?
Unlike Form 26AS or AIS, Form 16 cannot be downloaded independently by employees. It is a certificate that must be issued by the employer.
Employers can download Form 16 from the TRACES portal by logging in with their credentials, selecting the relevant financial year and submitting the request. Once processed, the form becomes available under the downloads section.
For employees who have switched jobs and missed collecting Form 16 from a previous employer, contacting the HR department of the former company is generally considered the best option.
Tax professionals also recommend maintaining copies of salary slips, Form 16 and other payroll documents at the time of exit to avoid difficulties during future tax filings.
MUST READ: TDS refund explained: Who can claim it, how to get it through ITR and check status