No Form 16 yet? 31 July ITR deadline is near—here’s how salaried taxpayers can still file their income tax return

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

However, the absence of Form 16 should not stop taxpayers from filing their returns. The document provides a summary of salary income and tax deducted at source (TDS), but it is not mandatory for filing an ITR.

The same information can be obtained from salary slips, bank records, and other financial documents. Salaried taxpayers with a total income of up to ₹50 lakh in a financial year can generally file their return using ITR-1.

What should you keep ready?

Before filing their income tax return, salaried taxpayers should keep the following documents handy:

• Month-wise salary slips for the financial year 2025-26 or as many months as available
• Bank statements showing salary credits
• Form 26AS to verify TDS deposited against your 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, such as EPF contributions, life insurance premiums, PPF, ELSS investments, NPS contributions, health insurance premiums, home loan interest certificates and rent receipts

How to file ITR without Form 16?

Here’s a step-by-step guide to filing your ITR for AY 2026-27 without Form 16:

Step 1: Compute your total salary income

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

Employees who switched jobs during the financial year 2025-26 should include salary received from every employer.

Step 2: Claim the deductions and exemptions

Your tax calculation will depend on the regime you choose.

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 provisions including Sections 80C, 80D, 80G, etc.

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

Step 3: Report every source of taxable income

Salary is only one part of your tax return. Ensure you also disclose income from:

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

Compare these figures with your AIS and bank records to reduce the chances of omissions or mismatches.

Step 4: Verify TDS before claiming credit

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

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

Step 5: Check the pre-filled return carefully

When you log into 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. Verify salary income, bank accounts, deductions, TDS, interest income, and personal details against your own records, and make corrections wherever required.

Step 6: File 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 above ₹1.25 lakh in a financial year, or income from more than two house properties will have to file a different ITR form.

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

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

Disclaimer: This is only for informational and educational purposes. Please consult a qualified tax expert for the latest tax laws and regulations.