Missed Form 16? You Can Still File Your Income Tax Return - Here's How

With the deadline to file income tax returns for FY 2025-26 ending on July 31, many salaried taxpayers may not have received Form 16 from their employers. In some cases, the delay is due to a job change during the financial year.

However, the absence of Form 16 does not prevent taxpayers from filing their income tax return. While the document provides a summary of salary income and tax deducted at source (TDS), it is not mandatory for filing an ITR.

The same information can be compiled using salary slips, bank statements and other financial records. Salaried taxpayers with a total annual income of up to Rs 50 lakh can generally file their return using ITR-1.

Documents To Keep Ready

Before filing the return, salaried taxpayers should keep the following documents ready:

• Month-wise salary slips for FY 2025-26, or as many as are available
• Bank statements showing salary credits
• Form 26AS to verify TDS deposited against the PAN by the employer
• Annual Information Statement (AIS) to cross-check salary, interest, dividends and other reported income
• Interest certificates from banks or post offices for savings accounts and fixed deposits
• Proof of deductions and exemptions, including EPF contributions, life insurance premiums, PPF, ELSS investments, NPS contributions, health insurance premiums, home loan interest certificates and rent receipts

Step 1: Calculate Your Salary Income

Begin by computing your annual salary using monthly salary slips. If some salary slips are unavailable, refer to your bank account statement to identify salary credits and reconcile them with employer contributions, provident fund deductions and TDS.

Employees who changed jobs during FY 2025-26 should include salary received from every employer.

Step 2: Claim Eligible Deductions and Exemptions

Your tax calculation will depend on the tax regime you opt for.

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Under the old tax regime, eligible taxpayers can claim exemptions such as House Rent Allowance (HRA) and Leave Travel Allowance (LTA), along with deductions under Sections 80C, 80D, 80G and other applicable provisions.

Under the new tax regime, most exemptions and deductions are not available. However, the standard deduction is available under both tax regimes, although the eligible amount differs between the two.

Step 3: Report All Sources Of Income

Salary is only one component of your income tax return. Taxpayers should also report income from:

• Savings bank interest
• Fixed deposit interest
• Dividend income
• Rental income

Cross-check these figures with the AIS and bank records to minimise the chances of omissions or mismatches.

Step 4: Verify TDS Details

Before filing the return, compare the TDS reflected in your salary records with Form 26AS.

If TDS appears in your salary slips but is missing from Form 26AS, avoid claiming the credit until the discrepancy is resolved. Only the employer can rectify such errors by revising its TDS return.

Step 5: Review The Pre-Filled Return

When you log in to the income tax e-filing portal, much of the information is pre-filled using data available with the Income Tax Department.

Review every field carefully before submitting the return. Verify salary income, bank account details, deductions, TDS, interest income and personal information against your own records, and make corrections wherever necessary.

Step 6: Choose The Correct ITR Form And Complete E-Verification

ITR-1 is meant for salaried taxpayers with straightforward income.

Those earning business or professional income, reporting short-term capital gains, long-term capital gains under Section 112A exceeding ₹1.25 lakh in a financial year, or income from more than two house properties must file a different ITR form.

If additional tax is payable after reconciliation, pay it through the e-Pay Tax facility before submitting the return.

After filing, complete the e-verification by July 31. An ITR that is not verified is considered invalid, even if it has been successfully uploaded.

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