Form 16 is a TDS (Tax Deducted at Source) certificate issued by employers to salaried employees. It shows: total salary paid during the financial year, TDS deducted and deposited with the government, and deductions allowed (80C, HRA, standard deduction). It is the most important document for ITR filing for salaried employees.

What is the difference between Form 16 Part A and Part B?

Form 16 Part A: Generated from TRACES portal by employer. Shows TAN of employer, your PAN, quarterly TDS deducted and deposited, acknowledgement number. This is the official government record. Form 16 Part B: Prepared by employer. Shows salary breakup (basic, HRA, allowances), all deductions claimed (80C, HRA exemption, standard deduction), net taxable income, and tax computation.

What if my employer does not give Form 16?

If employer doesn't give Form 16: (1) Download Form 26AS from incometax.gov.in — shows TDS deducted by employer. (2) Download AIS — shows salary income reported. (3) Use salary slips to calculate annual salary. (4) File ITR using these documents — Form 16 is not mandatory, just helpful. Report employer to IT department if they refuse to issue Form 16 as it's legally required.

📄 FY 2025-26 · Salaried Employees · AY 2026-27

What is Form 16? Complete Guide 2026

Form 16 is your most important ITR document. Understand Part A vs Part B, how to use it, and what to do if you don't get it.

📌 FORM 16 — QUICK SUMMARY

WHAT IT IS

TDS certificate from employer showing salary paid + tax deducted

WHEN YOU GET IT

By June 15 every year (employers required by law)

WHO ISSUES IT

Your employer's HR/payroll/accounts department

WHY YOU NEED IT

File ITR accurately + claim full TDS refund

Form 16 Part A vs Part B — Key Difference

Part A is the official government record generated from the TRACES portal by your employer. It shows: employer's TAN number, your PAN, quarterly TDS amounts deducted and deposited with the government, and the acknowledgement numbers. Part A has a TRACES watermark and is digitally signed — it cannot be modified by the employer.

Part B is prepared by the employer itself (not from government portal). It shows: complete salary structure (basic, HRA, all allowances), deductions claimed during the year (80C investments you submitted, HRA exemption calculated, standard deduction ₹75,000 in new regime), and final net taxable salary. Part B is essentially your annual salary computation sheet.

What to check: Compare Part A (TDS deposited) with Part B (TDS calculated). Both should match. Also compare with Form 26AS — the TDS in all three should be identical. Any mismatch = contact HR immediately before filing ITR.

How to Read Form 16 for ITR Filing

Step 1 — Gross Salary (Part B): This is your total CTC-based income. Use this as your "Salary" figure in ITR. Step 2 — Exemptions (Part B Section 10): HRA exemption, LTA, other allowances. Already calculated — just copy to ITR. Step 3 — Standard Deduction: ₹75,000 (new regime) or ₹50,000 (old regime) — already deducted in Form 16. Step 4 — Net Taxable Salary: After all deductions. This is your salary income for ITR. Step 5 — TDS Deducted (Part A): This credit appears automatically in your ITR from Form 26AS. Your refund = TDS deducted minus actual tax liability.

What If Employer Doesn't Give Form 16?

Employers are legally required to issue Form 16 by June 15. If yours doesn't: (1) Email HR formally requesting Form 16 with deadline reminder. (2) Download Form 26AS from incometax.gov.in — it shows exact TDS deducted by employer. (3) Download AIS from IT portal — shows salary income reported. (4) Use salary slips to reconstruct annual income. (5) File ITR without Form 16 using above documents — the IT portal pre-fills salary from employer's TDS returns. You can also report employer to your Assessing Officer for non-compliance.

Multiple Form 16s — Changed Jobs in FY 2025-26?

If you changed jobs, you'll receive Form 16 from EACH employer. Common mistake: previous employer shows full tax deduction assuming no new employer, while new employer also deducts tax — resulting in DOUBLE TDS! To avoid this: inform new employer about previous salary with Form 12B. Combine both Form 16s when filing ITR. Total income = sum of both. TDS credit = sum of TDS from both. Often results in a refund.

Form 16A, 16B, 16C — Other TDS Certificates

Form 16 (TDS on salary) is different from: Form 16A — TDS on non-salary income (FD interest, professional fees, rent received). Banks issue Form 16A for TDS deducted on FD interest. Form 16B — TDS deducted by property buyer (if you sold property, buyer deducts 1% TDS). Form 16C — TDS on rent paid by tenant above ₹50,000/month. All these appear in Form 26AS and AIS.

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Frequently Asked Questions

By when should employer give Form 16?▼

Employers must issue Form 16 by June 15 of the assessment year. For FY 2025-26, deadline is June 15, 2026. If not received by June 15, email HR formally. Late issuance: employer can be penalised ₹100 per day under Section 272A(2).

Can I file ITR without Form 16?▼

Yes. Use Form 26AS + AIS + salary slips. The IT portal pre-fills salary data from employer's TDS returns. Form 16 makes it easier but filing without it is legal. Just ensure your declared income matches what's in AIS.

How to verify Form 16 is genuine?▼

Part A of Form 16 has a TRACES verification link at the bottom. Click it and enter the document number to verify. Fake Form 16s won't verify on TRACES. Part B doesn't have verification but should match Part A's TDS amounts exactly.

What if TDS in Form 16 doesn't match Form 26AS?▼

Contact HR immediately. Mismatch means either: employer deducted TDS but didn't deposit it (serious issue), there's a data entry error, or the TDS was deposited under wrong PAN. Always use Form 26AS amount for ITR — that's what IT department sees. If employer hasn't deposited, your ITR refund may be delayed.