Income Tax Return 2025: When Will Salaried Employees Get Form 16? Know the Final Deadline and Rules

As the income tax filing season begins, millions of salaried individuals are awaiting one crucial document from their employers — Form 16. This TDS certificate is essential for filing Income Tax Returns (ITR) as it gives a detailed account of the salary paid and tax deducted at source during the financial year.

But when exactly will Form 16 be issued? What happens if you don’t receive it in time? Can you file your ITR without it? Here’s everything you need to know.

📅 What is the Deadline for Form 16 in 2025?

According to the Income Tax rules, employers must file the e-TDS return for Q4 (January to March) of the financial year by May 31. Once that’s done, they are required to issue Form 16 by June 15 at the latest. This gives employees sufficient time to prepare and file their returns before the ITR deadline, which is typically July 31 (unless extended).

📄 What is Form 16 and Why is it Important?

Form 16 is a comprehensive certificate issued by employers to salaried employees. It includes:

• Details of salary paid

• TDS deducted and deposited with the government

• Tax regime chosen (old or new)

• Breakdown of exemptions and deductions claimed

It is essentially a summary of your annual tax information, making it easier to file your ITR accurately.

❓Can You File ITR Without Form 16?

Yes, you can file your ITR without Form 16, although it requires a bit more effort. If your employer fails to issue it on time or you’ve switched jobs and don’t have the document yet, you can still proceed using the following:

• Salary Slips

• Form 26AS (available on the income tax portal)

• AIS (Annual Information Statement)

These documents provide sufficient information on your income and tax deductions to help you file your return.

⚠️ What Happens If Form 16 Is Not Issued On Time?

If an employer deducts TDS from your salary, they are legally obligated to issue Form 16 by June 15. If they fail to do so, they face a penalty of ₹500 per day of delay, up to the total amount of TDS deducted.

• This penalty is payable to the Central Government

• It is the employer’s responsibility, not the employee’s

• Unfortunately, employees do not benefit directly from this penalty

❌ Can You Download Form 16 Yourself?

No, employees cannot download Form 16 directly from the Income Tax Department’s website using their PAN number. Only the employer can download it from the TRACES portal, after successfully filing the TDS return, and then distribute it to employees.

🧾 Will Everyone Get Form 16?

Not necessarily. Form 16 is issued only if tax has been deducted from your salary. So, if your income falls below the taxable threshold and no TDS has been deducted, your employer is not required to issue Form 16.

For FY 2024-25, here’s how it works:

• Under the New Tax Regime:
  No TDS if taxable income is ₹7 lakh or below (due to Section 87A rebate)

• Under the Old Tax Regime:
  No TDS if taxable income is ₹5 lakh or below

In either case, if no tax was deducted, Form 16 will not be issued.

✅ Final Checklist for Salaried Employees

• Check with your HR if your Form 16 will be issued by June 15

• If not received, rely on Form 26AS and salary slips to file your ITR

• Don’t delay your return waiting for Form 16 — the ITR deadline may not be extended

• Keep copies of your tax documents for future verification or audits

📢 Conclusion

Form 16 remains a crucial document for salaried taxpayers, but it’s not the only way to file your tax return. If your employer is late or hasn’t issued it, you still have options. Ensure you gather all your income and deduction details from reliable sources like Form 26AS and AIS, and file your ITR on time to avoid penalties or interest.

Being proactive about your tax documentation will help you navigate the filing process smoothly — with or without Form 16.