Many salaried people wait for Form 16 from their employer to file their Income Tax Return (ITR). But what if your employer delays it or you leave the job and don’t get it? You can still file your ITR without Form 16. The Income Tax Department has made the process easy. All you need is a few basic documents that give the correct details about your income and tax deductions.
This guide will help you understand how to file your ITR for Financial Year 2024-25 (Assessment Year 2025-26) without Form 16, step by step.
What Is Form 16, and why do People Wait for It?
Form 16 is a certificate your employer gives that shows how much salary you received, what deductions were applied, and how much TDS (Tax Deducted at Source) was deducted and deposited with the government.
It has two parts:
- Part A: Shows TDS details, PAN, TAN, employer’s and employee’s information.
- Part B: Breaks down your salary components, exemptions under Section 10 (like HRA), and deductions under Section 80C, 80D, etc.
Most salaried people use this form to file ITR as it summarises everything. But in its absence, you can gather the same information through other means.
You Can File ITR Without Form 16 – Here’s How
If you do not have Form 16, don’t worry. You can still file your return on time. You only need the correct income and deduction details, which you can collect from the following documents.
Step-by-Step Guide to File ITR Without Form 16
1. Check Form 26AS – Your Tax Record
Form 26AS is a tax credit statement that shows all the tax deducted on your PAN number. It includes:
- TDS from salary
- TDS from bank interest
- Advance tax or self-assessment tax paid
- High-value transactions
It is the most important document to cross-check if the tax shown in your documents is correct.
How to Download Form 26AS:
- Visit www.incometax.gov.in
- Log in with your PAN and password
- Go to ‘My Account’ and click ‘View Form 26AS’
- Select assessment year 2025-26 and click on ‘View’ or ‘Download’
This form confirms how much tax was deducted and whether it was deposited properly.
2. Use Salary Slips for Income Details
If you don’t have Form 16, your monthly salary slips become useful. They show:
- Basic salary
- House Rent Allowance (HRA)
- Special allowance
- Bonus or incentives
- Professional tax or deductions
You can total these for the year to get your gross salary. Subtract exemptions like HRA, transport allowance, and standard deduction (Rs. 50,000) to get the taxable salary.
If you don’t have all salary slips, you can request an annual income statement from HR.
3. Bank Statement for Salary and Interest
Your bank statement is useful for:
- Confirm salary credit dates and amounts
- Track interest earned on savings or fixed deposits
- Spot rent income, freelance payments, or any extra earnings
Match the salary credit in the bank with your salary slips. Also include any other income shown in the bank, like consulting fees or investment earnings.
4. Collect Investment Proofs for Deductions
You can claim tax benefits without Form 16 if you have proper proof of your investments and expenses. These include:
- 80C: LIC premium, PPF, ELSS mutual funds, EPF, tuition fee, home loan principal
- 80D: Health insurance premium for self and family
- HRA: Rent receipts and landlord’s PAN (if rent is above Rs. 1 lakh per year)
- Home loan interest: Certificate from your bank or housing finance company
Gather all receipts, policy documents, and payment statements in one place. Enter these details in the deduction section while filing your ITR.
5. Use PAN and Aadhaar for E-Filing and E-Verification
You cannot file an ITR without a PAN. Also, Aadhaar is now linked with your PAN and is required to complete the process, especially for e-verification.
Once you submit the ITR, you must verify it within 30 days. The easiest way is Aadhaar OTP.
6. Login to E-Filing Portal and Start Filing
Once you have all the details ready:
- Go to www.incometax.gov.in
- Log in using your PAN and password
- Select “File Income Tax Return”
- Choose “Assessment Year 2025-26”
- Choose “Online Mode” and “Individual”
- Select the right ITR Form:
- ITR-1 (Sahaj): For salaried individuals with income up to Rs. 50 lakh, one house property, other income like bank interest
- ITR-2 or ITR-3: If you have capital gains or business income
- ITR-4 (Sugam): For professionals opting for presumptive income
The portal pre-fills your details like PAN, Aadhaar, address, bank details, salary income (if updated), and TDS based on Form 26AS. You must verify and correct the amounts based on your documents.
7. Choose Tax Regime – Old vs New
You can choose between two tax regimes:
- Old Regime: Allows all deductions (80C, 80D, HRA, etc.)
- New Regime: Offers lower tax rates but fewer deductions
Use the calculator on the portal or a tax app to compare which one saves you more tax.
8. Final Step – E-Verify Your ITR
After submitting the return, you must verify it to complete the process. You can do this through:
- Aadhaar OTP
- Net banking
- Bank ATM (offline)
- Sending ITR-V to CPC Bengaluru (only if not using digital methods)
If not verified within 30 days, your ITR will be treated as invalid.
Who Should File ITR Without Form 16?
- Salaried employees who didn’t get Form 16 from their company
- People who switched jobs and didn’t collect Form 16 from previous employer
- Employees of startups or small firms that do not provide Form 16
- Freelancers with TDS but no salary structure
Important Tip
Always cross-check your TDS entries from salary slips or interest income with Form 26AS. This avoids mismatch notices from the Income Tax Department later.
Disclaimer: This article is for general guidance. For complex cases or higher income groups, consult a tax expert or CA.
Sources: Financial Express Hindi, Income Tax Department India
