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    Form 16 is an important document for salaried employees to file their annual ITR. However, salaried employees can file their returns even without a Form 16. In this article, we will explore how a salaried employee can file his income tax returns without a Form 16.

    1. What is Form 16?
    2. Steps to File IT Returns without a Form 16
    3. Received my Form 16 late. What if there are any discrepancies?

1. What is Form 16?

Form 16 is an important document which is to be mandatorily issued by all employers to their employees. It is basically a TDS certificate that enlists the employee’s taxable income and deductions. It is a vital document for employees to file their returns. In certain cases, employers may not issue a Form 16 to employees. It is often observed that employees whose taxable income does not exceed the basic exemption limit do not receive a Form 16 from their employers. All salaried employees, irrespective of whether they receive their Form 16 or not, must file their annual IT returns (and it is possible without a Form 16) as long as their gross income exceeds the basic exemption limit of Rs 2.5 lakhs.

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2. Steps to File IT Returns without a Form 16


Salaried taxpayers who haven’t received their Form 16 can follow the following steps to file their IT returns.


STEP 1: Determine income from all sources Firstly, income received from all sources in the financial year is to be determined. Taxpayers must include incomes earned from sources such as:

  Salary and Pension – you may rely on your pay slips for this purposeRent from House PropertyCapital Gain on sale of any capital assetInterest from bank accounts, FDs, etc.  

STEP 2: Find TDS deducted on income  taxpayers can take help from their Form 26AS to determine TDS on their income for the financial year. Form 26AS can be downloaded from the TRACES website.


STEP 3: Compute total income for the year After determining income from all sources and TDS deducted on income, total income for the year is to be computed.

Total income is the aggregation of income received and TDS deducted on such income.

For example: If salary credited to bank account amounts to Rs. 9,000 and Form 26AS shows TDS deducted on salary as Rs. 1,000, consider Rs. 10,000 (9,000 + 10,000) as the total income from salary.


STEP 4: Claim Deductions there are various payments and investments that can be claimed as deductions from income while paying income tax. Make sure to claim such deductions while computing total taxable income. To know more about deductions, click here.


STEP 5: Compute total taxable income Once deductions to be claimed are determined, total taxable income is to be computed. Total taxable income can be computed by deducting the total deductions to be claimed (as computed in Step 4) from the total income earned in the financial year (as computed in Step 3)

  STEP 6: Compute tax liability for the year

Tax liability for the year can be computed by applying the tax slab rates as applicable to the taxpayer. To know the slab rate applicable to you, click here.


STEP 7: Determine tax payable If the TDS deducted on income is less than the tax liability as computed in Step 6, the difference amount is the tax to be further paid by the taxpayer.


However, if the TDS deducted is more than the tax liability, excess tax has been paid. The taxpayer can claim for a refund for the excess tax paid while filing IT returns.

STEP 8: File IT Return Once all the steps above have been completed, the taxpayer can go ahead and file IT returns for the year.


3. Received my Form 16 late. What if there are any discrepancies?

Do note that if you receive your Form 16 subsequently from your employer and you find some discrepancies between the return filed and Form 16, you can always revise your return but make sure to do so before 31 March 2019 for the return filed for FY 2017-18.

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