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Many salaried individuals assume that Form 16 is mandatory to file their income tax return. But the truth is, even if your employer does not issue Form 16 , you can still file your ITR. All the essential details needed to file your return like your salary income, deductions and TDS can be gathered from other sources.
This article will guide you on how to file your ITR without Form 16, what documents you need and what to keep in mind to ensure your filing is accurate.
Latest updates
- ITR filing Due date for FY 2024-25 (2025-26) has been extended from 31st July 2025 to 15th September 2025
What is Form 16?
Form 16 is a certificate issued by an employer to a salaried employee. It contains details of the salary paid and the tax deducted at source (TDS) during the financial year. Essentially, it is proof that the employer has deducted tax on your behalf and deposited it with the Income Tax Department. It is divided into two parts – Part A shows TDS details and Part B provides a salary breakup along with deductions claimed and tax calculation. It serves as a ready reference for filing your Income Tax Return.
Is Form 16 Mandatory for ITR Filing?
No, Form 16 is not mandatory for filing your Income Tax Return. It is a TDS certificate issued by the employer that helps in reporting salary income and tax deducted at source. While it simplifies the process, the Income Tax Department does not require it as a compulsory document for return filing. As long as you have access to your salary slips, bank statements, Form 26AS and AIS, you can file your ITR accurately without Form 16.
When Might You Not Have Form 16?
You might not have Form 16 in several situations. If your employer has not deducted any TDS during the financial year usually because your income was below the taxable limit, they are not required to issue Form 16. You may also not receive it if you left your job during the year and your previous employer did not provide the document. In some cases, especially with small businesses or startups, there could be delays or non-compliance in issuing Form 16. Regardless of the reason, you can still file your ITR by gathering salary income details from other available sources.
Can You File ITR Without Form 16?
Yes, you can file your ITR without Form 16. It is a helpful document, but not a mandatory one. If you have your salary slips, bank statements, and access to Form 26AS and AIS, you can easily gather all the necessary information to compute your income, claim deductions, and report taxes paid. Many salaried individuals manage to file their returns accurately even if their employer does not issue Form 16. What matters is that your ITR reflects correct income and tax details, which can be sourced from other reliable records.
How to Calculate Salary Income Without Form 16?
To calculate salary income without Form 16, start by collecting all your monthly salary slips. Add up the basic salary, house rent allowance, special allowance, bonus, and any other components received during the financial year. Then subtract exemptions like HRA (if eligible), transport allowance, and professional tax. You are also allowed a standard deduction of ₹50,000 for Old tax regime and ₹75,000 for New tax regime from your total salary. The result will be your taxable salary income.
Income tax Slab rates
Old tax Regime
| Income | Tax rates |
| Upto ₹ 2.50 lakh | 0% |
| ₹ 2.50 lakh – ₹ 5 lakh | 5% |
| ₹ 5 lakh – ₹ 10 lakh | 20% |
| Above ₹ 10 lakh | 30% |
You Can claim deduction under Section 80C, 80D, 80G, etc
For senior citizen (age between 60 & 80 years), tax rate is 0% upto ₹ 3 lakhs. Rest of the rates are same.
For super senior citizen (age above 80 years), tax rate is 0% upto ₹ 5 lakhs. Rest of the rates are same.
In Old tax regime, a maximum tax rebate under section 87A of Rs. 12,500 is available for income upto Rs. 5 lakhs meaning your income is totally tax free till Rs. 5 lakhs. The rebate under section 87A is not allowed to a Non-resident.
New tax Regime (FY 23-24)
| Income | Tax rates |
| Upto ₹ 3 lakh | 0% |
| ₹ 3 lakh – ₹ 6 lakh | 5% |
| ₹ 6 lakh – ₹ 9 lakh | 10% |
| ₹ 9 lakh – ₹ 12 lakh | 15% |
| ₹ 12 lakh – ₹ 15 lakh | 20% |
| More than ₹ 15 lakh | 30% |
New tax Regime (FY 24-25)
Income | Tax Rate |
Upto ₹ 3 lakh | 0% |
₹ 3 lakh – ₹ 7 lakh | 5% |
₹ 7 lakh – ₹ 10 lakh | 10% |
₹ 10 lakh – ₹ 12 lakh | 15% |
₹ 12 lakh – ₹ 15 lakh | 20% |
Above ₹ 15 lakh | 30% |
New tax Regime (FY 25-26)
| Income Range (₹) | Tax Rate |
|---|---|
| Upto ₹ 4 lakh | Nil |
| ₹ 4 lakh – ₹ 8 lakh | 5% |
| ₹ 8 lakh – ₹ 12 lakh | 10% |
| ₹ 12 lakh – ₹ 16 lakh | 15% |
| ₹ 20 lakh – ₹ 20 lakh | 20% |
| ₹ 20 lakh – ₹ 24 lakh | 25% |
| Above ₹ 24 lakh | 30% |
Which ITR form is applicable in case of form 16 is not available?
The choice of ITR form does not depend on the availability of Form 16. It depends on your sources of income, not the documents you have. If you are a salaried individual with income from salary, interest and other sources (excluding business or capital gains), you can file ITR-1 (Sahaj).
If you have income from salary along with capital gains, more than one house property, or foreign assets, then ITR-2 is applicable.
So even if Form 16 is not available, you can select the correct ITR form based on your income profile, not the absence of this document.
Benefits of ITR Filing
Acts as proof of income
Helps in visa processing such as tourist and education visa
Required for loan and insurance applications
Enables claim of tax refunds
Avoids penalties for late filing
Useful in high value transactions
Helps in carrying forward losses
Builds financial credibility
Required for tender applications and government contracts
Documents Required for filing ITR
Monthly salary slips
Bank account statements
AIS (Annual Information Statement)
TDS certificates like Form 16A (for non-salary income)
Interest certificates from banks or post office
Home loan interest certificate (if applicable)
Rent receipts (for HRA claim)
Medical insurance premium payment receipts
Details of capital gains (if any)
Details of other income like freelance work or side business
Previous year’s ITR copy (for reference)
Process to File ITR without Form 16
Login to the Portal
Visit www.incometax.gov.in/iec/foportal/ and log in using your PAN (user ID), and password.Go to e-File Section
Click on e-File > Income Tax Return > File Income Tax Return.Select Assessment Year
Choose the correct assessment year (for FY 2024-25, select AY 2025-26) and click on Continue.Select Mode and Status
Choose Online mode, and select your status as Individual.Select the Appropriate ITR Form
Based on your income type, choose ITR-1, ITR-2, etc.Pre-filled Data Review
The portal fetches pre-filled data from AIS and 26AS. Review salary income, TDS, and other details. Since Form 16 is not available, refer to your salary slips and add the income figures manually.Manually Fill Salary Details
Under “Income from Salary”, enter gross salary, allowances, and standard deduction based on your salary slips and computation.Add Other Income
Report any savings account interest, FD interest, or other income under the “Income from Other Sources” section.Claim Deductions
Go to the “Deductions” section and enter eligible amounts under sections like 80C, 80D, 80TTA, etc., based on your investment proofs.Validate TDS
Use Form 26AS and AIS to confirm TDS details and ensure they are reflected correctly.Preview and Verify
Review the entire return, check for errors, and ensure all details are accurate.Submit and E-Verify
Submit the return and complete e-verification through Aadhaar OTP, net banking, or other available options.
Once e-verified, your ITR filing is complete. Save the acknowledgment for your records.
What is the Due date of ITR filing?
The Due date to file Income tax return for FY 2024-2025 (AY 2025-2026) is 31st July,2025 which is extended to 15 th September, 2025.
In case you miss this deadline then you can file belated ITR till 31st December, 2025 with late fees.
Also for any mistake made while filing ITR before due date, you can make corrections by filing Revised ITR any number of times till 31st December, 2025
If you miss deadline of Belated income tax return filing then you can file Updated ITR (ITR U) till 4 years from the end of relevant assessment year with late fees and additional taxes.
What happens if ITR is not filed?
Late fee under Section 234F (up to Rs. 5,000)
Interest on tax due under Section 234A
Loss of opportunity to claim tax refund
Inability to carry forward losses
Notice from Income Tax Department
Difficulty in getting loans or credit cards
Issues during visa application or foreign travel
Penalty or prosecution in serious cases
No income proof for financial or legal purposes
Looking for help?
If you have not received Form 16 and are unsure how to file your ITR, let A R Dhorajiya & Co. handle it for you. Our expert team will help you gather the required details, calculate your income accurately, and file your return without any stress or errors. Reach out to us today for a smooth and reliable ITR filing experience, even without Form 16.
Contact us today at +91 9769647582 for a consultation or to get started with your ITR filing
Frequently Asked Questions
Most salaried individuals need to file ITR-1 if their income is up to Rs. 50 lakh and they have income only from salary, one house property and other sources like interest. If they have capital gains, foreign assets, more than one house property, or income above Rs. 50 lakh, they need to file ITR-2.
Form 16 is issued when TDS is deducted on salary. If your total income exceeds the basic exemption limit (Rs. 2.5 lakh for individuals below 60) and TDS is deducted, the employer must issue Form 16. If no TDS is deducted, the employer may choose not to issue it, but salary details can still be obtained through salary slips.
TDS on salary is deducted when tax liability arises after considering rebate under section 87A. For most individuals below 60, this limit is Rs. 5 lakhs in old tax regime, Rs. 7 lakhs in new tax regime (till FY 24-25) and Rs. 12 lakhs from FY 25-26 onwards.
No, Form 16 is not compulsory for filing your income tax return. It is a TDS certificate issued by the employer to show the tax deducted on salary. While it is useful, it is not a mandatory document for return filing. You can file your ITR using salary slips, Form 26AS, AIS and other supporting documents.
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