Income Tax Returns For AY 2025-26: Can You File ITR Without Form 16?

As the income tax filing season begins for Assessment Year (AY) 2025–26, many salaried individuals are still waiting for on one crucial document from their employers: Form 16. It is the one document that makes filing returns smoother. But what if you don’t get it on time

Let’s break it down.

What is Form 16 and Why is it Important

It is a document issued by an employer detailing how much tax has been deducted from your salary and deposited with the government. The Form 16 is divided into two parts:

Part A provides you with a summary of tax deducted at source (TDS) and deposited, and Permanent Account Number (PAN) of the employee and employer and Tax Deduction Account Number (TAN) of the employer, and the period of employment.

Part B details your salary breakup, deductions claimed (like Section 80C, 80D), exemptions, such as house rent allowance (HRA), leave travel allowance (LTA), and the final taxable income.

In short, this form is a ready-made summary of everything you would need to file your income tax return (ITR), especially if your income is only from salary.

What If You Haven’t Received It?

Employers are supposed to issue Form 16 by June 15 if they have deducted tax on your salary. But delays can happen, sometimes because e-TDS returns get filed late. In a few cases, if no tax was deducted at all (say, because your income was below the taxable limit), the employer may not issue the form.

If June 15 passes and you still have not got Form 16, the good news is that you are not stuck. You can still file your ITR, it just takes a bit more effort.

How To File ITR Without Form 16

Here’s a practical way to go about it:

Gather Salary Slips: You can start with your monthly pay slips. Add up the net salary credited each month. If you have changed jobs during the year, include payslips from every employer. This gives you your gross income figure for the financial year.

Download Form 26AS and AIS: Go to the TRACES website after logging in to the income tax portal and download Form 26AS. It shows the tax deducted and deposited against your PAN. Next, check the Annual Information Statement (AIS), which gives a broader view of your financial activity, including salary, interest earned, high-value transactions, and more. Cross-verify the numbers from your salary slips.

If your employer has deducted TDS, but not issued Form 16, 26AS will still show the TDS details. If there’s a mismatch, it could mean TDS was deducted but not deposited, which is a separate red flag, and you may need to follow up with the employer and get it rectified.

Include Other Income: Before filing your ITR, do not forget interest income from bank accounts, fixed deposits, or capital gains. Though AIS should help you with this, but do check your bank passbooks statement (including savings account and fixed deposits) to confirm the figures. Also include rent received, if any, or gains from mutual fund redemptions or stock sales. This should be done even if you receive your Form 16 on time as your Form 16 will not include these details.

Calculate Deductions: Just because your employer did not include certain deductions doesn’t mean you cannot claim them now. Think life and health insurance premiums (Sections 80C and 80D), interest on education loans (80E), and your share of contribution to the Employees’ Provident Fund (EPF) and Public Provident Fund (PPF) under the overall limit of Rs 1.5 lakh under Section 80C. However, do note these are available only under the old tax regime (OTR).

You can also claim HRA, even if it was not declared during the year and not included in your Form 16. Just keep the rent receipts handy in case of scrutiny. Also know that these deductions are only available under OTR.

Compute Taxable Income and File ITR

Once you have details, such as total income (which includes salary and other income), total deductions and TDS already paid (as seen in 26AS), you can compute your taxable income and use the income tax portal to file your return.

Taxpayers should not simply assume that not receiving Form 16 means they don’t have to file ITR. If your total income exceeds the basic exemption limit (Rs 2.5 lakh under the old regime, Rs 3 lakh under the new one), you are required to file your ITR.

Also, if you are due for a refund, that is your TDS was higher than your actual tax liability, you will not get it unless you file for a return.

Form 16 simplifies the process, but it is not the only route for filing your ITR. You can rely on your salary slips, Form 26AS, AIS, and if your paperwork is in place, you can file your return just fine.

It is always best to not wait until the last minute. Whether your employer issues the form late or not at all, your tax clock is ticking. The CBDT recently extended the ITR filing deadline to September 15, 2025 from July 31, 2025 for the financial year 2024-25.