Summary of this article
ITR can be filed without Form 16 using salary documents available easily.
Use Form 26AS AIS and salary slips to verify income details accurately.
Match income data, claim deductions, file ITR, complete e verification carefully online.
As the tax filing season begins, salaried taxpayers start collecting documents needed for filing Income Tax Returns, and Form 16 is one of the most important among them.
Form 16 is a Tax Deducted at Source (TDS) certificate issued by an employer to salaried employees, which includes the details of salary paid during the financial year, along with the tax deducted and deposited with the government on their behalf.
It is divided into two parts: Part A, which includes employer and employee details, PAN, TAN and quarterly TDS and Part B, which provides salary breakup, exemptions, deductions, taxable income tax liability and relief under Section 89.
However, in cases where Form 16 is not available, such as when employees forget to collect it from a previous employer before resigning, when the HR department fails to share it during exit procedures, or due to some other reasons, the employee does not receive Form 16.
What if Form 16 is not Available
CA Ashish Niraj, Partner, A S N & Company, Chartered Accountants, recommended that taxpayers file Income Tax Returns only after receiving Form 16, but in case of urgency or approaching deadlines, they can still proceed with filing.
Filing Income Tax Return (ITR) without Form 16 is possible and can be done using other financial documents, such as salary slips, Form 26AS, and the Annual Information Statement (AIS) to calculate total taxable income manually.
Steps to file ITR without Form 16
Calculate total income using the salary breakup, which includes basic pay, allowances, bonus, EPF and professional tax.
Form 26AS and AIS should be downloaded from the IT portal to verify salary details, TDS and other entries.
Match AIS, 26AS and salary slips to ensure accuracy of income and tax credits.
Keep eligible deductions and investment proofs ready, particularly if filing under the old tax regime.
File the ITR online, complete e-verification, and keep all supporting documents for records.
Niraj advised taxpayers to compare salary details in AIS with salary slips and check for any deviations. He also said, “AIS and 26AS should be carefully reviewed for auto-populated income entries and included correctly in the ITR to avoid notices.”
