How to File ITR Without Form 16: Calculate Salary, Check TDS and Claim Your Refund

Can you file an ITR without Form 16?

Yes. Form 16 is useful when preparing a salary return, but you do not need to attach it to your ITR or wait for it before filing. Income-tax returns are annexure-less: you enter the required information in the return and keep supporting documents in your records.

You still need to report your taxable salary accurately, even if your employer has not issued Form 16 or did not deduct tax. You can use payslips, an annual salary statement, bank records, Form 26AS and the Annual Information Statement (AIS) to prepare your return.

This guide focuses on Assessment Year (AY) 2026-27, which covers income earned from 1 April 2025 to 31 March 2026. The return is governed by the Income-tax Act, 1961 and the ITR forms for that assessment year. The Income-tax Act, 2025 applies to income earned from 1 April 2026, which falls in Tax Year 2026-27. Keep the two filing years and their forms separate.

Why might Form 16 be missing?

Form 16 is the employer’s certificate showing salary and tax deducted at source (TDS). You may not have it because:

• Your employer did not deduct TDS from your salary.
• You left a job and did not receive a certificate from a previous employer.
• You worked for more than one employer and received only some of the certificates.
• Payroll has not issued the certificate yet.
• Your employer deducted TDS but has not filed or corrected its TDS statement, so the credit is not reflected in your tax records.

If your employer deducted TDS, ask the payroll or HR team for Form 16 and check that the tax was deposited and reported against your PAN. For FY 2025-26, the normal issue date for Form 16 was 15 June 2026. Not having the certificate does not prevent you from filing.

If no TDS was deducted, there may be no salary TDS credit to claim. You must still calculate and report your salary income and pay any tax due.

Documents to use instead of Form 16

Gather records for the entire financial year, including periods with previous employers. Useful documents include:

• Payslips and annual salary statements from each employer
• Joining, resignation and full-and-final settlement statements
• Form 26AS, AIS and TIS, downloaded from the Income Tax e-Filing portal
• Bank statements to confirm salary credits and identify other income
• Proofs for deductions or exemptions you intend to claim
• Interest certificates, dividend statements and other income records
• Tax-payment challans, if you paid advance tax or self-assessment tax
• Form 16 from any employer that did issue one

Your employment contract or cost-to-company (CTC) letter may explain your pay structure, but CTC is not necessarily your taxable salary. It can include employer contributions, benefits or amounts with different tax treatment. Use the salary actually paid and apply the rules for the tax regime you choose.

The Income Tax Department’s ITR-1 filing guidance says that supporting documents such as Form 16 and investment proofs are not attached to an ITR. Keep them in case you later need to substantiate a figure or claim.

How to calculate salary without Form 16

Create a monthly reconciliation for each employer. Do not simply add the net salary credited to your bank account. Net pay is after deductions such as TDS, employee provident fund contributions and other payroll deductions.

Start with each payslip or annual salary statement and identify:

1. Salary received: Basic pay, allowances, bonus, commission and other salary components.
2. Perquisites and benefits: For example, taxable accommodation or other benefits provided by the employer.
3. Exempt allowances: Include an exemption only if the selected tax regime and statutory conditions permit it.
4. Salary arrears or full-and-final payments: Check the timing and nature of each payment.
5. Standard deduction: For AY 2026-27, it is generally ₹50,000 under the old tax regime or up to ₹75,000 under the new tax regime, subject to the applicable rules and salary amount.
6. Other income: Include taxable interest, dividends, rent or other income in the appropriate part of the return.
7. Tax credits and payments: Reconcile salary TDS, other TDS, TCS, advance tax and self-assessment tax.

Apply the standard deduction once to your total eligible salary for the year. Do not claim it separately for each employer. This matters when each employer calculated TDS independently without considering your income from another job.

Example: two employers and one missing certificate

Suppose Maya worked for two employers during FY 2025-26. Her payslips and annual salary statements show ₹7,20,000 from the first employer and ₹4,80,000 from the second. The second employer has not provided Form 16.

Maya should combine both amounts and report total salary of ₹12,00,000, after checking each salary component and any eligible exemption. She should not leave out the second employer’s salary because its certificate is missing. She should check Form 26AS for TDS reported by both employers and claim only the credit supported by her tax records.

If either employer’s reported salary or TDS differs from the payslips, Maya should contact that employer and keep the response. She should not enter an estimated TDS figure to match the amount withheld from her take-home pay.

Check Form 26AS, AIS and TIS

Compare your records with the information on the portal before preparing the return.

Form 26AS is important for checking tax credits, including TDS and TCS reported against your PAN. AIS can show salary and other financial information reported by employers, banks and other entities. TIS summarizes certain information from AIS.

Use these records to reconcile your income; do not treat them as a substitute for calculating it. Information can be missing, duplicated or reported under an incorrect category. If AIS contains an incorrect entry, you can submit feedback through the AIS service. Keep evidence of the feedback and the underlying transaction.

TaxClear’s AIS, TIS and Form 26AS guide explains how to compare these records before filing.

What if you changed jobs during the year?

Include salary from every employer for the financial year. Ask each employer for an annual salary statement and any Form 16 due for the period you worked there.

You can give your current employer details of salary and TDS from a previous employer so it can calculate TDS for the remaining part of the year. Form 12B is used to provide particulars of salary from another employer for this purpose. It is given to the current employer; it is not a replacement for Form 16 and does not remove the need to report all your salary in the ITR.

Even if your current employer considered your previous salary for payroll TDS, check the annual totals yourself. Confirm that salary and TDS reported by each employer match Form 26AS, AIS and your payslips.

Select the appropriate ITR form and tax regime

The absence of Form 16 does not determine which ITR form you must file. Choose the form based on your income and eligibility. A salaried taxpayer may be able to use ITR-1 if all its conditions are met. Capital gains or other circumstances may require another form, such as ITR-2. Check the notified form instructions for AY 2026-27 before filing.

The tax regime you chose with your employer affects payroll TDS, but it is not always the regime that determines your final tax. If you are eligible to choose between regimes, check the rules and deadline for making that choice in your return. An employee considering the old regime should pay particular attention to the statutory return-filing due date.

Do not claim a deduction or exemption just because it appeared in an old payslip or a previous year’s Form 16. Confirm that it is allowed under the regime you choose and that you can support the claim.

For more detail on salary ITR forms, AIS and tax regimes, see TaxClear’s salaried employee ITR guide for AY 2026-27.

How to file your return without Form 16

After reconciling salary, other income and tax credits, follow these steps:

1. Sign in to the Income Tax e-Filing portal and select the return for AY 2026-27.
2. Choose the correct ITR form based on your income and the form’s eligibility conditions.
3. Review the pre-filled return. Compare salary and employer information with your payslips and annual statements; correct any inaccurate or incomplete details.
4. Enter salary components carefully. Use gross salary and the applicable salary fields, not just the net amount deposited in your bank.
5. Report income from other sources, such as taxable bank interest or dividends.
6. Claim only eligible deductions and exemptions, supported by your records and allowed under the selected regime.
7. Check tax credits. Match TDS and TCS with Form 26AS, and match advance or self-assessment tax with challans.
8. Pay any balance tax before submitting the return and ensure that the payment is correctly reflected.
9. Submit and e-verify the ITR. Filing is not complete until you verify it through an available method on the portal.

Do not upload Form 16 unless the portal specifically requests it for a separate process. ITR forms are generally annexure-less. Keep your salary records and proofs in case the department asks for them later.

AY 2026-27 filing deadline

The usual due date for an individual filing ITR-1 or ITR-2 for AY 2026-27 was 31 July 2026, subject to any extension applicable to that taxpayer. As of 28 October 2026, that date has passed. The Income Tax Department states that a belated return for AY 2026-27 may generally be filed by 31 December 2026, or before completion of assessment, whichever occurs earlier.

A belated return may attract a fee under section 234F: generally ₹1,000 where total income does not exceed ₹5 lakh and ₹5,000 in other cases. Interest may also apply if tax remains unpaid. Check the portal and current official instructions before filing, since deadlines and eligibility depend on the taxpayer’s circumstances.

Do not wait for a missing Form 16 if you can prepare the return accurately from reliable records. But do not guess salary or TDS figures. Ask the employer to correct or provide missing information, check official tax-credit records and keep your supporting documents.

Common mistakes to avoid

• Reporting only the salary shown in the Form 16 you received. Include salary from every employer.
• Using net bank credits as gross salary. Reconcile your payslips and annual salary statements.
• Claiming TDS without checking the tax record. Match the credit with Form 26AS and follow up with the deductor if it is missing.
• Assuming AIS is always correct. Check entries against your records and submit feedback for incorrect information.
• Claiming the standard deduction more than once. Calculate it against your eligible total salary.
• Leaving out salary because no TDS was deducted. TDS and taxability are separate; report taxable salary even if no tax was withheld.
• Confusing AY 2026-27 with Tax Year 2026-27. AY 2026-27 is for income earned in FY 2025-26 under the 1961 Act. Income earned from 1 April 2026 falls in Tax Year 2026-27 under the 2025 Act.
• Assuming that no Form 16 means no return is required. Filing requirements depend on your total income and other applicable conditions.

FAQs

Do I need Form 16 to file an ITR?

No. You can prepare and file your ITR using salary statements, payslips, Form 26AS, AIS and other records. Form 16 is not an attachment required with the return.

Can I claim TDS if my employer has not provided Form 16?

Check Form 26AS and the employer’s TDS reporting. Claim the credit only when it is supported by official tax records. Ask the employer to correct missing or incorrect reporting.

What if I had two jobs in one year?

Include salary from both employers. Reconcile each employer’s salary and TDS separately, then report the total. Claim the standard deduction only once.

Can I file if my employer did not deduct TDS?

Yes. TDS deduction is separate from reporting taxable salary and filing a return. Calculate your total income and pay any balance tax due.

Do I have to attach payslips or investment proofs?

Generally, no. ITRs are annexure-less. Keep your documents and provide them if requested in an assessment, notice or other process.

What is the belated filing deadline for AY 2026-27?

The general last date is 31 December 2026 or completion of assessment, whichever is earlier. A late-filing fee and interest may apply.