ITR Filing 2026: Don't File Your Tax Return Before Receiving Form 16A; Here's Why

ITR Fiing: The Income Tax Return (ITR) filing season is all set to begin and taxpayers are already preparing to file their ITR early in the assessment year 2026-27. However, early ITR filing without receiving Form 16 can increase the chances of errors and may also require taxpayers to file updated ITR.

What is Form 16?

Form 16 is a crucial tax certificate which is issued by employers to salaried employees in India. It serves as an official proof that a taxpayer's employer has deducted Tax Deducted at Source (TDS) from their salary. It also acts as an essential document when filing your Income Tax Return (ITR).

Can You File ITR Without Form 16?

The certificate also helps taxpayers in confirming whether employers have correctly deducted and deposited tax. Filing an income tax return without Form 16 is also possible in some cases, but it usually makes the process easier and more accurate.

Should You Wait For Form 16 To File ITR?

"Technically, taxpayers need not wait for the Form 16 and can file their return after the year end. However, it is advisable to wait for Form 16 before filing their Income Tax Return (ITR) to ensure accurate reporting. This prevents data mismatches and avoids income tax notices," noted Anita Basrur, Partner, Direct Taxation, Sudit K. Parekh & Co LLP.

How To File An Accurate ITR?

"Form 16 is a consolidated statement (TDS statement) provided by employers which outlines the salary and deductions & exemptions from the salary together with the tax payable on the salary and the amount of tax deducted (TDS) therefrom. In addition, one needs to also look into the Form 26AS and the AIS data to file an accurate return. Completed data for AIS and 26AS is available only after the specified filings are completed by 15th June," Basrur added.

Form 16 Structure: What is Part A and Part B?

Form 16 comes with two components, ie Part A and Part B. Part A records basic identification details of employers and employees like PAN and TAN. It also lists the total tax deducted from salary and a quarter-wise break-up of TDS deposited with the government during the financial year.

What is Form 16 Part B?

Form 16's Part B comes with a detailed view of how tax on salary has been computed. It contains details like gross salary, allowances, prerequisites, exemptions and deductions claimed under provisions like Section 80C and 80D. People can know about their taxable income, total tax liability, any rebate or relief allowed and the final TDS amount.