ITR Filing 2026: Waiting for Form 16? Here's Why Salaried Taxpayers Should Not Rush Their Tax Return

By Siddhi Jain | Jun 2, 2026, 17:38 IST

The Income Tax Return (ITR) filing season for Assessment Year 2026-27 is now underway, and many taxpayers have already started preparing their returns. While the Income Tax Department has enabled online filing for several categories of taxpayers, a large number of salaried employees are still waiting for one crucial document before proceeding—Form 16.

Although filing an ITR without Form 16 is legally allowed, tax professionals believe that waiting for this document can make the filing process smoother, more accurate, and less prone to errors. Here's everything salaried taxpayers need to know about Form 16, its issuance deadline, and whether it is possible to file a return without it.

What Is Form 16?

Form 16 is an official Tax Deducted at Source (TDS) certificate issued by an employer to an employee. It serves as proof that tax has been deducted from the employee’s salary and deposited with the government on their behalf.

The document provides a comprehensive summary of salary income, tax deductions, exemptions, and taxable income calculations for the entire financial year. Because it combines all key tax-related information in one place, Form 16 is considered one of the most important documents for salaried individuals during the ITR filing season.

When Will Employers Issue Form 16?

Under income tax regulations, employers must provide Form 16 for Financial Year 2025-26 by June 15, 2026.

Many organizations release the document during the first or second week of June, while others may issue it closer to the statutory deadline. Employees are advised to check with their HR or payroll departments if they have not received the certificate by mid-June.

Why Is Form 16 Important?

Form 16 simplifies the tax filing process by consolidating information related to salary income and taxes paid during the year.

The document allows taxpayers to:

Verify salary income reported by the employer
Check the amount of TDS deducted and deposited
Review exemptions and deductions claimed
Calculate taxable income accurately
Match tax records before filing an ITR

Having access to this information significantly reduces the chances of mistakes while filing returns.

Understanding the Two Parts of Form 16

Form 16 is divided into two sections—Part A and Part B.

What Does Part A Include?

Part A primarily contains information related to TDS and employment details, including:

Employee's PAN
Employer's PAN and TAN
Employment period during the financial year
Details of tax deducted from salary
Record of TDS deposited with the government

This section acts as an official TDS certificate and confirms that tax deductions have been properly reported.

What Is Included in Part B?

Part B provides a detailed breakdown of salary and tax calculations.

It generally contains:

Salary structure and earnings
Allowances and exemptions claimed
Deductions under Sections 80C, 80D, and other provisions
Computation of taxable income
Final tax liability calculation

This section helps employees understand exactly how their taxable income has been determined.

Can You File an ITR Without Form 16?

Yes. There is no legal requirement that makes Form 16 mandatory for filing an income tax return.

However, taxpayers who choose to file before receiving Form 16 must independently gather and verify all relevant financial information. Any mismatch or omission could lead to errors in the return and may require a revised filing later.

For this reason, tax experts generally advise salaried employees to wait for Form 16 unless there is an urgent need to submit the return early.

Documents You Can Use If Form 16 Is Not Available

If Form 16 has not yet been issued, taxpayers can still prepare their returns using the following documents:

Monthly salary slips
Form 26AS
Annual Information Statement (AIS)
Taxpayer Information Summary (TIS)
Bank statements
Interest certificates from banks and financial institutions
Investment and tax-saving documents

These records can help calculate total income, verify TDS credits, and identify eligible deductions.

Key Checks Before Filing Your Return

Before submitting an ITR, taxpayers should ensure that:

PAN, Aadhaar, and bank account details are correct
TDS entries match Form 26AS and AIS records
Interest income from savings accounts and fixed deposits is included
Eligible deductions have been claimed properly
The most suitable tax regime has been selected

Should You Wait for Form 16?

For most salaried employees, waiting until Form 16 is issued is often the safest approach. The document provides a ready-made summary of salary, taxes, exemptions, and deductions, making it easier to file an accurate return.

While filing without Form 16 is possible, having the certificate helps reduce the risk of reporting errors, ensures proper tax credit matching, and minimizes the chances of receiving notices or having to revise the return later.

With employers required to issue Form 16 by June 15, taxpayers who are not under immediate time pressure may benefit from waiting a few extra days before filing their ITR for FY 2025-26.