If you’re a salaried employee in India, Form 16 is your best friend during tax season.
Think of it as your salary report card—issued annually by your employer to show how much you earned, how much tax they deducted (TDS), and what deductions you claimed.
It’s one of the most important documents when you sit down to file your Income Tax Return (ITR), especially if you plan to do it yourself.
Now, legally speaking, under Section 203 of the Income Tax Act, 1961, any employer who deducts TDS from your salary is required to issue Form 16. This form must be provided by 15th June every year for the financial year that just ended.
So, if you worked in FY 2024–25, your Form 16 should reach you by June 15, 2025.
Form 16 has two parts:
| Part | What It Contains |
|---|---|
| Part A | Employer & employee PAN, TAN, summary of TDS deducted & deposited to the govt |
| Part B | Detailed salary breakup, deductions under Chapter VI-A (80C, 80D, etc.), tax computation |
When filing your ITR, the details from Part B are especially helpful. It breaks down your gross salary, taxable income, total deductions claimed, and how your final tax was calculated.
Use this info to double-check what appears in the pre-filled ITR form on the Income Tax Portal.
It’s important to cross-verify your Form 16 details with Form 26AS and AIS to ensure there’s no mismatch in your reported income or tax deducted. Even a small inconsistency could delay your refund or trigger a notice.
If you’re confused about filing your return yourself, check our blog on How to File Your Own Income Tax Return Without a CA for a beginner-friendly step-by-step guide.
Once you’ve logged into the income tax filing portal, most salary-related details will appear automatically in the pre-filled return. But here’s how you use Form 16 to double-check or fill in the blanks:
| Field in Form 16 | Where It Goes in the ITR Form |
|---|---|
| “Gross Salary” | Salary income section in ITR-1 or ITR-2 |
| “Deductions under Section 80C” | Deductions under Chapter VI-A |
| “Tax Payable” & “TDS Deducted” | Tax Computation and TDS Schedule sections |
| Employer PAN/TAN | Auto-filled, but confirm if correct |
If your employer has missed deducting TDS, you’ll have to pay self-assessment tax before submitting your return. This happens if your deductions weren’t declared or submitted late.
Always match Form 16 values with Form 26AS, which is your consolidated annual tax statement.
If there’s a mismatch (say your Form 16 shows ₹50,000 TDS but 26AS shows only ₹30,000), you might get a demand notice later.
If you changed jobs during the year and received multiple Form 16s, add the income and TDS from both before filing. Forgetting to include a previous employer’s income is one of the most common filing mistakes.
Also, freelancers and gig workers don’t receive Form 16. Instead, they get Form 16A or rely on Form 26AS. If you’re confused about your tax situation, read our blog Can Freelancers Be Taxed? Yes – Here’s How for clarity.
FAQs
1. Is Form 16 mandatory to file ITR?
No, but it simplifies the process. You can still file using Form 26AS and salary slips.
2. What if my employer hasn’t given Form 16?
You can ask them, but legally they must issue it if TDS was deducted.
3. Can I file ITR without Form 16?
Yes, using other documents like Form 26AS, bank statements, and payslips.
4. What if Form 16 and Form 26AS don’t match?
Always go with Form 26AS, as it’s what the IT Department uses for comparison.
5. Do pensioners get Form 16?
No. Pension is taxable, but pensioners use bank pension slips and Form 26AS instead.
