What is Form 16? All About Form 16

Form 16


Form-16 is basically a TDS Certificate

  • issued by the Employer
  • having details of Employee’s Income & Deductions.

This Form-16 is needed to be issued mandatorily by the employer to those employees whose TDS is deducted under Sec 192 of Income Tax Act,1961.

It is a primary document for filing Return of Income of Employees/Salaried Individuals.


As it is compulsorily required to be issued by the Employer in respect of those employees whose TDS has been deducted u/s 192. But TDS u/s 192 is required only if income is more than Basic Exemption limit (250000), otherwise there is no requirement of TDS Deduction u/s 192. In this case where income is less than basic exemption limit, your employer may not issue you FORM-16.

If your salary is liable for TDS deduction due to your income exceeding 2.5 Lakhs & still your employer has not issued you a FORM-16, then there are penalty provisions applicable to employer for such default of Non issuing of TDS Certificates.

There might be situations where Form-16 is not available to employees due to many reasons, then still Employees can file Income tax return without FORM-16 in the manner given Below :-


Step 1) Determine your income from all sources. For Salary income take the help of Salary slips issued  by your employer during the financial year. Determine your HRA details for claiming exemption. Then also collect information about your capital Gain income, interest from saving accounts and fixed deposits, dividend income, rental income of house property, etc

Step 2) Obtain information about your TDS. For this you can either
Download FORM-26AS from the TRACES website. Form 26AS is a document containing the prefilled details of TDS Deducted from your income during the F.Y.
Obtain information of TDS by using deductee login on TDSCPC Site of income tax dept.

Step 3) Calculate your Gross Total Income by adding the income determined from all sources (All 5 heads) and TDS  details obtained from FORM 26AS.

GTI = Income from 5 Heads + TDS ( Bcoz TDS is part of your income only )

Step 4) Compute the amount of all deductions which are available for example – contributions to PF, various investment made and expenditure incurred on medical and life insurance, etc during the F.Y.

Step 5) After that, determine your Net Taxable income which is calculated by reducing the deductions of Step 4  from GTI (Gross Total Income) of Step 3 above. NTI = GTI less Deductions.

Step 6) Calculate Tax Liability based on your Net Taxable Income by applying the Slab Rates applicable to you.

Step 7) Determine Tax payable/refundable.
If TDS available as per Form 26AS is more than computed tax liability ( of Step 6 ): then there will be a Tax Refund which will be refunded to you by the Income tax Dept.

If TDS available as per Form 26AS is less than your tax liability computed in Step 6 : then there will be tax payable which is required to be paid by you using Challan 280.

Step 8) File your ITR. So After the completion of all the above steps including payment of tax payable, You can Go Ahead to file Your ROI.

So in this way, you can file your Income tax Return Without Form 16.

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