ITR Filing 2026: By When Must Employers Issue Form 16? Know Its Importance

As the Income Tax Return (ITR) filing season begins, many salaried employees eagerly wait for Form 16 from their employers. This document simplifies the return-filing process by providing a complete summary of salary income and tax deductions. However, not receiving Form 16 does not mean you cannot file your ITR. Here's everything you need to know.
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What Is Form 16?

Form 16 is a certificate issued by an employer that contains details of an employee’s salary and the Tax Deducted at Source (TDS) during a financial year. It serves as an important document for preparing and filing income tax returns accurately.

When Will You Receive Form 16?

As per income tax rules, employers must issue Form 16 to employees by June 15 of the relevant assessment year. For the financial year 2025-26, employers are required to provide Form 16 by June 15, 2026.


Meanwhile, the due date for filing ITR for Assessment Year 2026-27 for most salaried individuals, pensioners, students, and other non-audit taxpayers is July 31, 2026.

Why Is Form 16 So Important?

Form 16 provides a detailed breakdown of:
  • Total salary earned during the year
  • TDS deducted by the employer
  • Taxable income
  • Exemptions and deductions claimed
  • Tax deposited with the government
Since all key tax details are available in one place, it helps taxpayers file returns with fewer chances of mistakes.


Can You File ITR Without Form 16 ?

Yes. Tax experts say that filing an income tax return is possible even if Form 16 has not been received. You can use other financial documents to calculate your income and tax liability.

Documents You Can Use Instead

If Form 16 is delayed, keep these documents ready:
  • Salary slips
  • Bank statements
  • Form 26AS
  • AIS (Annual Information Statement)
These records contain income and tax-related information that can help you complete your ITR filing process.

Why Might Form 16 Be Delayed?

There can be several reasons behind a delay in receiving Form 16. In some cases, the employer may not have deducted TDS. In others, TDS may have been deducted but not yet deposited with the government. Such situations can delay the generation and issuance of Form 16.

Don’t Wait Until the Last Minute

While Form 16 makes tax filing easier, it is not mandatory for submitting your ITR. If you have access to salary records, Form 26AS, AIS, and bank statements, you can still file your return on time and avoid last-minute stress. Staying prepared with the right documents can help ensure a smooth and error-free filing experience.