How to file IT returns if employer refuses to give Form 16

You may be worrying over the fact that it is almost the end of June, but your employer has not issued Form 16 - a certification which validates that taxes have been duly deducted from your salary.

You may be worrying over the fact that it is almost the end of June, but your employer has not issued Form 16 - a certification which validates that taxes have been duly deducted from your salary. This form is of immense help when it comes to filing income tax returns, and it also provides a much-needed verification, stating that TDS (tax deducted at source) has been made on your salary. However, if your employer has not yet issued your Form 16, there are other ways to help you file income tax returns even without that all-important document.

Guidelines issued under Income Tax Act
The Income-Tax Act instructs that employers should issue the TDS certificate on or before June 15 every year, right after the financial year comes to an end when tax deduction happens. Failing to issue Form 16 to employees after TDS has been made can result in consequences where the employer will possibly face a penalty of Rs 100 every day until the certificate is issued.

There are no legal solutions that can help an employee build a case against the employer even if the latter has not issued Form 16. However, an employee can report the matter to the concerned assessing officer, who will, in turn, take corrective measures and if necessary, will even initiate a penalty case against the employer.

Some common misconceptions regarding Form 16 are:

  • Employees unfamiliar with taxation think Form 16 is a salary certificate.
  • Also, many assume that filing Income Tax Returns cannot be done in the absence of Form 16. In reality, even though Form 16 makes ITR filing much more convenient, it is not the only certificate that can be used as a verification for returns claim.

ITR filing without Form 16

In the absence of Form 16, the next best way to calculate your income from salary can be done with your payslip. But first things first. Deduct the non-taxable elements from your total income such as house rent allowance, leave travel allowance and any reimbursements.


Taxpayers filing for ITR2A, ITR-2 and ITR-4 will have to produce a precise structure of the allowance break-up and perquisites that will be exempted from taxation. The overall salary break-up can be obtained from your salary portal or the human resource department of your company. While filing for returns, make sure that your income from sources other than your salary is also mentioned. Details on interests earned from bank savings account/s can be recovered from the bank statement or Form 26AS.

Tax experts suggest that taxpayers must declare their rental earnings, capital gains, income from savings bank accounts, cash gifts received from a non-relative (above Rs 50,000) and even those incomes that are exempted from taxation (the dividend income).

Don't have Form 16? Just refer to Form 26AS
All the credentials required for filing ITR claims can be furnished from Form 26AS as well. Next to Form 16, Form 26AS is the most reliable source for verifying your entries. The details recorded in Form 26AS, which will help you in filing for tax returns, are listed below:

  • All the income you earn from sources other than your salary
  • The amount of TDS
  • Statements of large-value transactions carried out by you within the financial year
  • Income from sale of immovable property
  • Part D of Form 26AS will provide all the verifications regarding your tax payment challan (s) numbers.

If you have made payments towards an advance tax, it must be mentioned while filing income tax returns.


It is also crucial to cross-check every detail meticulously as per the information given in Form 26AS because there have been many recent cases where the income tax returns filed by taxpayers mismatched the information reflected in the form.

You must be cautious while filing tax returns. You should especially be wary if your employer is under some financial crunch. Reverify the TDS figures because many records show situations where TDS from employees had been deducted, but the deducted amounts had not been submitted by the employers to the government.

Following the correct tax filing norms as a taxpaying Indian citizen will give you the right to avail the benefits of tax returns while educating you on the responsibilities of paying taxes on time.

Vikas Dahiya is Founder and Director of All India ITR