How to E-File your Tax Returns Without a Form-16

The first step to filing tax returns as a salaried individual is to obtain your Form 16 from your employer.  Before proceeding, it's essential to understand what Form 16 is - a TDS Certificate that outlines your Taxable Income and TDS. It is the employer's responsibility to provide Form 16 to all employees. In the unlikely event that your employer fails to provide you with Form 16, don’t worry; you can still e-file your return yourself. ClearTax shows you how!

What are the instances in which Form 16 is not issued by the employer?

1. No TDS Was Deducted : If the total income of the employee in the financial year is less than the taxable threshold (₹2.5 lakh for individuals under 60), and therefore no TDS was deducted, the employer is not obligated to give Form 16. This is the most frequent reason.

2. Contractual or Freelance Engagement:  If an individual is employed by the company on a freelance or contract basis and not as a salaried employee, then the employer will give a Form 16A (for TDS on non-salary), but not Form 16.

3. Company Has Shut Down or Is Non-Compliant : In exceptional situations, if a firm closes down or does not obey TDS rules, it may not provide Form 16 even though TDS has been deducted. In those situations, workers can look to Form 26AS on the Income Tax site for TDS information.

4. Employee Left Mid-Year and TDS Wasn't Deducted : If an employee leaves the company before any TDS is deducted, and the total salary paid by that employer doesn't exceed the taxable threshold, the employer may not issue Form 16

How to file ITR without Form 16?

For those on a salary, the foremost document needed for filing an Income Tax Return (ITR) is Form 16. But what if you have not received it or have lost it? Is there a way to file your income tax return without it? Yes, there is. If  Form 16 is not available in a timely manner, you can follow these seven steps to file your ITR without it.

• Collect your payslips and figure out your Taxable Income
• Your Tax Credit / 26-AS will help you find the exact Tax Deducted
• Renting? Don’t lose out on HRA if you’re eligible
• Claim your Deductions
• Income from other sources
• Pay additional tax if necessary
• Ultimately, file your Income Tax Return

Alternatively, you can use Cleartax to file your income tax return.How to File Tax Returns Without Form-16?

You can file tax returns without Form-16 by following the below steps:

Step 1: Collect your Payslips and Determine Taxable Income

Add up the net salary from all the payslips you have received from your employer throughout the financial year. If you have switched one or more jobs in a financial year, make sure you include payslips from all employers you have worked for in the year and determine the total taxable income you have for that financial year. Also include income from other sources such as interest, rent, dividends, etc.

Step 2: Your Tax Credit / Form 26AS Shows the Tax Deducted 

Calculate the TDS deducted by your employer over the year and match the amount mentioned on your Form 26AS. Learn how to download your Form 26AS. If you see a discrepancy between the TDS amount actually deducted and the amount that is supposed to be deducted, contact your employer immediately and ask them to rectify the error.

Step 3: Claim House Rent Allowance(HRA), if any

Many employees have a House Rent Allowance (HRA) component in their salary. To claim the HRA deduction, you must submit your rent receipts to your payroll department in advance. If you haven’t submitted the receipts to your employer, you can always claim it while filing. If you are unsure how to calculate HRA, just contact ClearTax, and our Tax Experts will help you out.

Step 4: Claim Your Deductions

A number of investments are tax deductible. Keep your investment documents handy and compute the amounts eligible for deduction under sections 80C (Life Insurance, Employee Provident Fund, Public Provident Fund etc.), 80D (Medical insurance premium), 80E (Interest on education loan) etc. While claiming a deduction for Provident Fund, make sure you claim only your contribution to the PF and not your employer’s contribution. Read about the various deductions you can avail.

Step 5: Income From Other Sources

If you earn an income from any source other than your salaried job, do not forget to include it under taxable income. Such sources of income can include interest earned on Fixed Deposits, income from rent on property owned by you etc.

Step 6: Pay Additional Tax, if Necessary

If you find that the total tax paid by you in the financial year is less than what is actually payable as per Form 26AS, pay the variance online. Learn how to pay tax online.

Step 7: File Your Income Tax Return

After you have ensured that the taxes paid by you match the taxes payable by you, go on to file your returns online. Validate all the details entered in the ITR form. After submission, do not forget to e-verify your return. ClearTax is the easiest way to e-file your Tax Returns online.

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