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How to File ITR Without Form 16 for FY 2024-25 (AY 2025-26)

  • Writer: Asharam Swain
    Asharam Swain
  • Jun 6, 2024
  • 10 min read

Updated: Jun 11

Filing ITR Without Form 16

Filing an Income Tax Return (ITR) is mandatory if your income exceeds the basic exemption limit prescribed by the tax authorities. An ITR discloses your total income, claimed deductions, exemptions, and the taxes paid or payable during a financial year. For salaried individuals, Form 16 serves as a key document for filing returns, as it summarizes salary income and TDS details.


However, if Form 16 is not issued or available, for instance, due to a job switch or lack of TDS deduction, you can still file your return accurately. Let us explore how to e-file income tax returns without Form 16 using alternative documents like salary slips, Form 26AS, AIS, and TIS.

Table of Contents

ITR Filing Last Date Extended

The Central Board of Direct Taxes (CBDT) has extended the due date for filing Income Tax Returns (ITRs) for the Financial Year 2024-25 (Assessment Year 2025-26) from July 31, 2025, to September 15, 2025.


Reasons for the Extension

This extension has been granted due to significant revisions in the ITR forms, which aim to simplify compliance, enhance transparency, and enable accurate reporting. The changes require additional time for system development, integration, and testing of the updated filing utilities. Moreover, since Tax Deducted at Source (TDS) statements are filed by May 31, 2025, and take some time to reflect, the extension provides taxpayers more time to file returns with complete information.


Key Changes in ITR Forms for AY 2025-26

  • Simplified Reporting for Capital Gains: Taxpayers can now report long-term capital gains (LTCG) up to ₹1.25 lakh directly in ITR-1 and ITR-4, provided there are no capital losses to carry forward.


  • Mandatory Disclosure of Tax Regime Choice: Taxpayers must explicitly declare their choice between the old and new tax regimes. First-time opt-outs from the new regime need to submit Form 10-IEA along with the acknowledgment number.


  • Enhanced TDS Reporting: The new forms require taxpayers to mention the TDS section under which tax was deducted from their income.


  • Expanded Eligibility for Simplified Returns: More taxpayers are now eligible to use ITR-1 and ITR-4 due to expanded scope and relaxed income thresholds.


What is Form 16?

Form 16 is a certificate issued by the employers to salaried employees under section 203 of the Income Tax Act of 1961. It includes information on the employee's salary as well as the amount of tax deducted at source (TDS) and deposited by the employer with the government. Essentially, it acts as proof that TDS has been deducted and deposited against the employee’s PAN. It assists employees in determining their tax obligations and submitting their income tax returns (ITR). For those who are salaried, it is an essential document that includes vital information regarding their income from salary, their tax deductions, and the taxes they paid in a given financial year. 


Who Issues Form 16?

Form 16 must be issued by employers who deduct TDS from an employee’s salary. As per the Income Tax Act, this certificate should be provided by June 15 following the end of the financial year. For FY 2024–25, the due date for Form 16 issuance is June 15, 2025.


It contains the employer’s TAN, quarterly TDS details, total salary paid, deductions claimed under Chapter VI-A, and tax paid. There are penalties for non-compliance if an employer does not give Form 16 to their workers after deducting TDS. If this shortcoming is not corrected, the employee will be fined at least Rs 100 every day until the form is given to them. The Assessing Officer may decide to change the penalty amount. Form 16 must be issued by June 15, 2025, for the financial year 2024–2025 (AY 2025–26). 


When is Form 16 Not Issued by An Employer?

Form 16 is not issued by an employer in the following cases:

  • The employer may or may not provide a Form 16 if there was no TDS withheld from your pay for the fiscal year.

  • Employer's closure of the firm due to financial difficulty.

  • Termination from a job before the time indicated in the bond or job change without completing the exit formalities.

Every employer who deducts TDS is required to submit Form 16. The certificate serves as proof that the government has received the TDS that was deducted. Nonetheless, the employer will be penalised Rs 100 for each day that the default persists if they deduct TDS but neglect to submit Form 16.


Documents Required for eFiling Income Tax Return (ITR) Without Form 16


Here’s a checklist of documents needed for the e-filing of income tax return without Form 16:

  • Salary Slips (Monthly Pay Slips): To calculate gross income, allowances, deductions (PF, professional tax), and net taxable salary.


  • Bank Account Statements: To track salary credits, interest income, and any high-value transactions.


  • Rent Receipts / HRA Proofs: If claiming HRA exemption, retain rent receipts and landlord details including PAN (if applicable).


  • TDS Certificate (Form 16A) from Banks or Other Deductors: For fixed deposit interest or other income where TDS is deducted.


  • Form 26AS (from TRACES portal): A consolidated annual tax statement showing all TDS, advance tax, and self-assessment tax paid against your PAN.



  • Taxpayer Information Summary (TIS): A summary version of AIS which highlights the value accepted by the Income Tax Department.


  • Investment Proofs: For deductions under Section 80C (LIC, PPF, ELSS), 80D (health insurance), 80E (education loan), and others.


  • Donation Receipts (for 80G claims): Ensure they include PAN and registration details of the NGO or trust.


By combining these documents, you can accurately compute your taxable income, claim eligible deductions, and complete the ITR filing process without relying on Form 16.


Steps to eFile Income Tax Return (ITR) Without Form 16

Filing your income tax return without Form 16 may feel challenging, but with the right steps and documents, the process becomes straightforward. Here's a clear step-by-step process to help you with the e-filing of income tax return without Form 16 for FY 2024–25:


Step 1: Collect your Salary Slips

Use your monthly pay slips to compute your annual salary income. Break down components like basic salary, HRA, allowances, bonuses, and deductions (PF, professional tax, etc.).


Step 2: Download Form 26AS from TRACES Portal

Visit the TRACES portal or log in to the Income Tax e-filing portal to download your Form 26AS. This shows all TDS entries made by your employer, banks, or others. Ensure that the TDS in Form 26AS matches the amounts in your salary slips and bank statements.


Step 3: Retrieve AIS and TIS from e-Filing Portal

The AIS (Annual Information Statement) and TIS (Taxpayer Information Summary) contain detailed and summarized information of your income from various sources—such as salary, interest, mutual funds, property sales, etc. Review and reconcile this data with your records.


Step 4: Calculate Your Deductions

List and total all eligible deductions under Chapter VI-A, such as:

  • Section 80C: PPF, ELSS, LIC premium, EPF, tuition fees

  • Section 80D: Health insurance premiums

  • HRA & LTA: Based on actual rent receipts and travel proofs

  • 80G: Donations to eligible trusts or charities


Keep receipts and proof documents ready.


Step 5: Report Income from Other Sources

In addition to your salary, you must report all other income earned during the financial year. Common sources include:

  • Interest income from savings accounts, fixed deposits, or recurring deposits

  • Rental income from residential or commercial property

  • Capital gains from the sale of shares, mutual funds, or real estate

  • Dividend income received from equity investments or mutual funds


All these income details are generally available in your Annual Information Statement (AIS) or Taxpayer Information Summary (TIS) on the Income Tax portal. Cross-check this data with your personal records and report it accurately to avoid discrepancies or potential scrutiny during processing.


Step 7: Choose the Correct ITR Form

Choosing the right form is critical for successful e-filing:

  • ITR-1 (Sahaj): Income from salary, one house property, and interest income (total income up to ₹50 lakhs)

  • ITR-2: For capital gains, more than one property, or foreign income

Selecting the wrong ITR form can lead to return rejection.


Step 8: File Your ITR Online via Portal or TaxBuddy

You can either:

  • Manually enter the data on the Income Tax e-Filing portal

  • Or use a trusted platform like TaxBuddy, which automatically pulls data from Form 26AS, AIS, and your salary slips to pre-fill your return

This ensures accuracy and saves time during the e-filing of income tax return without Form 16.


Step 9: Complete e-Verification

Once submitted, you must e-verify your ITR within 30 days. You can do this through Aadhaar OTP, net banking, or EVC (Electronic Verification Code).


Discrepancies Due to Delay in Issuing or Missing Form 16

When Form 16 is issued late or not provided at all, salaried individuals may face difficulties in accurately computing income and tax details. These issues can lead to mismatches, delays, or incorrect filings.


Common Discrepancies:

  • Mismatch in TDS: The TDS reflected in Form 26AS may differ from actual salary deductions.

  • Incorrect salary computation: Without Form 16, errors in calculating taxable salary components like HRA, bonus, or allowances are common.

  • Refund delays: Incomplete or inaccurate reporting can delay income tax refunds.

  • Wrong ITR form selection: If income heads are not clearly known, the incorrect ITR form may be chosen, leading to return rejection.


How to Handle It:

  • Reconcile your salary slips with entries in Form 26AS, AIS, and TIS.

  • Contact your employer to correct any TDS reporting errors or delays via the TRACES portal.

  • Use the Feedback option in AIS to report mismatches or missing income details.

  • If your employer deducted TDS but failed to issue Form 16, you can raise a grievance through the Income Tax e-Filing portal.

To avoid manual errors and resolve discrepancies efficiently, platforms like TaxBuddy can auto-import your Form 26AS and AIS, highlight inconsistencies, and guide you through a corrected ITR filing process—even when Form 16 is unavailable.


Conclusion

Filing your income tax return without Form 16 is not only possible, it can be done smoothly with the right information and supporting documents. While Form 16 makes the process easier by summarizing your salary and TDS, its absence shouldn't delay your filing.

Use your salary slips, Form 26AS, AIS, and TIS to calculate your total income and verify tax deductions. Claim applicable deductions using valid proofs, select the correct ITR form, and complete your filing accurately.

To simplify the e-filing of income tax return without Form 16, platforms like TaxBuddy can auto-fetch data, reduce manual entry, and help ensure an error-free submission. And if Form 16 is delayed, always follow up with your employer and keep a record of your correspondence.


FAQ

Q1. Is Form 16 mandatory to file ITR as a salaried person?

No. While Form 16 is helpful, you can still file your ITR without it by using salary slips, bank statements, and Form 26AS.


Q2. Does a company pay tax for its employees?

Each month, your company takes a percentage of your pay and submits it on your behalf to the income tax department. How much TDS has to be taken from your pay each month is decided by your employer based on your annual salary as well as the investments you make in tax-saving goods.


Q3. Can I download Form 16 online?

Form 16 cannot be obtained by an employee directly from the Income Tax Department online. On the other hand, the Income Tax Department or your employer may provide you with a copy of Form 16. Via the TRACES portal or the Income Tax Department, your employer can download the form.


Q4. Can I file my ITR without Form 16?

Yes, even without a Form 16, you are still able to file your ITR. There are other documents needed to file your tax return besides Form 16. To file your ITR, you can compute your taxable income and compile additional income-related papers such as FORM 26AS, AIS, and TIS.


Q5. What documents do I require to file my ITR without Form 16?

You can still complete your ITR by gathering other relevant documentation, such as pay stubs, bank statements, rent receipts, interest certificates, and information about additional income sources, deductions, and exemptions, even though Form 16 offers a combined view of your wage income and tax deductions. To file an ITR, additional documents such as FORM 26AS, AIS, and TIS are needed.


Q6. How can I compute my taxable income if I do not have Form 16?

Add all your income sources—salary, interest, rental, capital gains—then subtract all eligible deductions under the Income Tax Act to arrive at your taxable income.


Q7. How do I declare TDS in the absence of Form 16?

You can obtain the TDS details in your Form 26AS if your employer has deducted TDS but hasn't given Form 16. An annual consolidated statement known as Form 26AS includes all tax-related data, including TDS withheld by your employer. Form 26AS is available via the TRACES website or the income tax e-filing portal.


Q8. Can I claim deductions and exemptions without having Form 16?

Yes, even without a Form 16, you are still able to claim deductions and exemptions depending on your investments and authorised costs. To bolster your claims, keep track of your investment proofs, rent receipts, medical bills, and other pertinent documentation. 


Q9. Which ITR form should I use if I don't have Form 16?

Your appropriate ITR form will rely on a number of factors, including your sources of income. Subject to additional income sources, people having salary income but without Form 16 can often use ITR-1 (Sahaj) or ITR-2 forms.  File a Nil Return if your total income is below the exemption limit.


Q10. What if my employer didn't provide Form 16?

Form 16 must be provided by your employer if TDS was withheld from your paycheck. If your employer issues Form 16 by June 15 of the next fiscal year, you can request that they do so. If your employer deducts TDS but neglects to give you a Form 16, they will be required to pay a minimum penalty of Rs 100 for each day that the default persists. You can write to the Assessing Officer about your employer's failure, and the officer may take necessary measures against the employer, such as imposing the previously specified penalty and initiating additional legal action.


Q11. What is Form 26AS? 

The information about TDS deducted by your employer would be on your Form 26AS. You can check your TDS details there; if they are missing, it indicates that your employer withheld TDS from you but did not deposit it with the government. In this situation, you could have to personally pay taxes on your income to the government and then file a claim with your company.


Q12. If no Form 16 has been issued to me, do I not have to pay tax or file a return?

You must compute and pay taxes on your income and file income tax returns, even though the employer is responsible for withholding tax from salaries and producing a TDS certificate in relation to TDS. You must pay taxes if your total income, including salaries, exceeds the basic tax exemption threshold. Whether your employer deducted taxes from you or not, or even if he failed to give you a Form 16, you still have to figure out your taxes and file your returns.



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