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  7. Here’s why your Employer has not issued Form 16 Yet!

What Happens if Form 16 is Not Received By June 15?

Updated on: 20 Jun, 2025 04:14 PM

Form 16 is a record of the TDS deducted on the salary of salaried employees. This form also provides a breakdown of the various components of salary and plays a crucial role while filing ITR. However, in some cases, your employer might not provide you with Form 16 by the due date, i.e., 15th June, but you can still file an ITR without Form 16. This guide will help you understand how to file ITR in such a situation.

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Contents

When Should You Receive Your Form 16?

Generally, the employer provides the employees with Form 16 at the end of the financial year, before 15th June. As per the Income Tax Act, it is mandatory for employers to

However, there can be instances where you do not receive your Form 16 from the employer. While Form 16 makes ITR filing easier, it’s still possible to file your ITR without it.

What if Form 16 is Not Received by 15th June?

If you have not received your Form 16 for the Tax Deducted at Source till now, don’t worry! While Form 16 simplifies the process of ITR filing, you can still file your ITR without Form 16.

Before we get into the process of filing ITR without Form 16, let’s first understand the reasons why you might not have received your Form 16 -

  • If no TDS was deducted: If your income is not taxable and no TDS was deducted by the employer, then it is not mandatory to issue Form 16 - Part A. However, if you want a Form 16, you can ask your employer to issue it.
  • If TDS was not deposited: If the employer deducts TDS but fails to deposit it with the government, he might not provide you with a Form 16. In such a case, you might have to pay tax to the government yourself and claim it from your employer later. You can also write about this to the assessing officer, who might take appropriate action against the employer.

How to File ITR Without a Form 16?

If you have not received your Form 16, you can follow the steps below to file your ITR -

Step 1. Calculate Income from Salary
Use your salary slips to calculate your income. The slips also provide a breakdown of the salary, helping you claim eligible deductions, perquisites, etc.

Step 2. Compare TDS Deducted with Form 26AS
You can also collect the details of TDS deducted from all income sources from Form 26AS. You can download Form 26AS from the TRACES portal. Simply cross-check the TDS figures shown on 26AS and see if there are any discrepancies.

Step 3. Calculate Income from House Property
Calculate the income from the house property. Also, calculate the deduction fr home loan under this head (if any).

Step 4. Calculate Income from Capital Gain and Other Sources
Calculate your income from capital gains and income from other sources like bank deposits, interest on income tax refund, lottery and gaming winnings etc.

Step 5. Claim the Deductions
You can claim deductions under Sections 80C, 80D, and 80G, etc, upto a specified limit.

Step 6. Calculate the Tax
Now, deduct the deductions from the total income to get the net taxable income. Now, calculate the income tax liability, pay tax, and file the ITR.

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Frequently Asked Questions

Q- If there is no TDS, is the employer required to issue a Form 16?

Form 16 is issued only if TDS has been deducted. If your employer has not deducted any TDS, they may not provide you Part A of Form 16. However, they can still issue Part B.

Q- When the employer deducts TDS and does not issue a certificate?

Any person who pays salaries must deduct TDS (Tax Deducted at Source) on the amount paid. As per the Income Tax Act, anyone deducting TDS must also issue a certificate to the recipient, mentioning the TDS details.

In the case of employers, they are legally required to issue Form 16, which is generated from the TRACES portal. This form confirms that tax has been deposited with the Central Government and includes the amount, the quarter for which the tax was paid, and other relevant details.

If your employer deducts TDS but fails to issue Form 16, they are liable to pay a penalty of ₹100 per day until the default continues. You can report this to your Assessing Officer (AO), who may take suitable action against the employer, including imposing a penalty or starting further proceedings.

You can also check your Form 26AS to verify if your employer has deposited the deducted TDS. If the TDS is not reflected in Form 26AS, it means the employer has not deposited it with the government. In that case, you may have to pay the tax yourself and then recover the amount from your employer.

Q- If no Form 16 has been issued to me, does it mean I don’t have to pay tax or file a return?

While your employer is responsible for deducting TDS from your salary and issuing the TDS certificate, you are personally responsible for calculating your total income, paying any due tax, and filing your income tax return.

If your total income from all sources, including salary, exceeds the basic exemption limit, you must pay tax and file your return, regardless of whether your employer has deducted TDS or issued Form 16.

Q- Is Form 16 mandatory to file my ITR?

Although having Form 16 is recommended for salaried individuals while filing ITR, you can still file your return without it by using other available documents such as salary slips, Form 26AS, and AIS (Annual Information Statement).

Q- What if my employer didn't provide Form 16?

If TDS has been deducted from your salary, your employer is required to issue Form 16. You can request it from your employer if they haven’t provided it by 15th June of the following financial year, which is the due date for issuance.

Q- Can I download Form 16 online without going to my employer?

Form 26AS contains the details available in Part A of Form 16, such as TDS deducted and deposited. However, Part B of Form 16, which includes your salary breakup, exemptions, and deductions, must be issued by your employer.

Q- What if Form 16 is not available?

Yes, you can file ITR without Form 16.

Q- Can I claim deductions and exemptions without Form 16?

Yes, you can claim deductions and exemptions even without Form 16 by using investment proofs, rent receipts, medical bills, and other relevant documents that support the allowances and deductions you are claiming.

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CA Abhishek Soni

CA Abhishek Soni
Founder & CEO at Tax2win

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Abhishek Soni is a Chartered Accountant by profession and an entrepreneur by passion. He has wide industry experience in telecom, retail, manufacturing, and entertainment and has handled various national and international assignments. He is the co-founder and CEO of Tax2win.in. Tax2win, an online tax filing platform, provides the easiest way to e-file your Income Tax Return in India. Through Tax2win.in, Abhishek endeavors to revolutionize how individuals file their income tax returns, offering a seamless and user-friendly experience.