Form 16 is a TDS certificate issued by your employer every year, showing the total salary paid to you and the total tax deducted at source (TDS) during the financial year. It is the primary document you need to file your income tax return as a salaried employee.

Form 16 explained — Part A, Part B, and how to use it for ITR filing

Q: What if my employer doesn't give Form 16?

You can file your ITR without Form 16 using your salary slips, bank statements, and Form 26AS (available on the income tax portal). You can also check AIS (Annual Information Statement) on the IT portal which shows all income and TDS data.

Updated July 2026 · FY 2026-27 (AY 2027-28)

Form 16 is the most important tax document a salaried employee receives each year. It is your employer's official confirmation of how much salary they paid you and how much tax they deducted on your behalf. Without it, filing your ITR becomes significantly harder — with it, most of the form fills itself.

What is Form 16?

Form 16 is a TDS (Tax Deducted at Source) certificate issued under Section 203 of the Income Tax Act. Your employer is legally required to issue it if they deducted any TDS from your salary during the year. Even if no TDS was deducted (because your income was below the taxable threshold), many employers still issue Form 16 as a record of your salary.

It covers one full financial year — April 1 to March 31. For FY 2026-27, your employer must issue Form 16 by June 15, 2027.

Form 16 has two parts

Since 2019, Form 16 must be issued in a standardised format with two distinct parts.

Part A — The TDS certificate

Part A is generated directly from TRACES (TDS Reconciliation Analysis and Correction Enabling System), the government's TDS portal. It contains:

Your employer's TAN (Tax Deduction Account Number)
Your PAN (Permanent Account Number)
Summary of TDS deducted and deposited each quarter
Total tax deducted during the year
Assessment year (AY 2027-28 for FY 2026-27)

Part A has a TRACES watermark and a unique certificate number. You can verify it on the TRACES portal. This is the legally binding TDS certificate.

Part B — The salary breakdown

Part B is prepared by your employer (not TRACES) and provides a detailed breakdown of your salary and deductions. It contains:

Gross salary paid (basic + HRA + allowances + bonus)
Exemptions claimed — HRA exemption, LTA, etc.
Deductions under Chapter VI-A — 80C, 80D, 80CCD, etc.
Standard deduction (₹75,000 for FY 2026-27 under new regime)
Net taxable income
Tax computed, rebate under 87A (if applicable), and final tax

Part A = how much tax was deducted. Part B = why that much tax was deducted. You need both to file your ITR accurately.

How to use Form 16 when filing ITR

Most salaried employees file ITR-1 (Sahaj), which is the simplest form. Here is how Form 16 maps to it:

ITR-1 field	Where to find it in Form 16
Gross salary	Part B — gross salary figure
HRA / allowance exemptions	Part B — exemptions under Section 10
Standard deduction	Part B — standard deduction line
Taxable salary	Part B — net taxable salary
Deductions (80C, 80D, etc.)	Part B — Chapter VI-A deductions
TDS already paid	Part A — total TDS deducted
Refund / tax payable	Compare actual tax liability with TDS from Part A

If you changed jobs during the year, you will receive a Form 16 from each employer. Add the gross salary, exemptions, and deductions from all Form 16s together when filing — do not add the TDS figures separately, since the ITR portal will pull TDS directly from Form 26AS.

How to verify your Form 16

Before filing, cross-check these three things:

TDS in Form 26AS matches Part A — Log in to the income tax portal → e-File → Income Tax Returns → View Form 26AS. The TDS amount shown for your employer should match what Part A of Form 16 says.
Your PAN is correct — A wrong PAN on Form 16 means the TDS credit won't be linked to you. Ask your employer to correct it immediately if wrong.
Gross salary matches your payslips — Add up all 12 months of payslips and compare to the gross salary on Part B. Minor differences can happen due to variable pay timing.

What if my employer hasn't issued Form 16?

If your employer has not issued Form 16 by June 15, send them a written request. Employers who fail to issue Form 16 face a penalty of ₹100 per day under Section 272A(2)(g). If they still don't provide it, you can still file your ITR using:

Your monthly payslips (to reconstruct gross salary and deductions)
Form 26AS on the income tax portal (shows all TDS deducted by your employer)
AIS (Annual Information Statement) — also available on the IT portal
Bank statements showing salary credits

Do not wait for Form 16 beyond June 15. The ITR deadline for salaried employees is July 31 — you have very little time between receiving Form 16 and the filing deadline.

Form 16 vs Form 16A vs Form 16B

Form	Who issues it	What it covers
Form 16	Employer	TDS on salary income
Form 16A	Banks, companies	TDS on non-salary income (FD interest, rent, etc.)
Form 16B	Property buyer	TDS deducted on property purchase

If you have income from multiple sources — FD interest, freelance income, rent — you may receive Form 16A from your bank or clients in addition to Form 16 from your employer.

Frequently asked questions

What is Form 16?

Form 16 is a TDS certificate issued by your employer that shows your total salary and the tax deducted from it during the financial year. It is the primary document used for filing your income tax return as a salaried employee.

By when must my employer give me Form 16?

Employers are required to issue Form 16 by June 15 each year for the previous financial year. For FY 2026-27, your employer must give you Form 16 by June 15, 2027. If they miss this date, they are liable for a penalty of ₹100 per day.

What if my employer doesn't give Form 16?

You can still file your ITR without Form 16. Use your salary slips, Form 26AS (available on the income tax portal), and AIS (Annual Information Statement) to reconstruct your income and TDS details. Most of the information in Form 16 is also available through these sources.

I changed jobs mid-year. How many Form 16s will I get?

You will receive one Form 16 from each employer you worked for during the year. When filing ITR, combine the salary and deduction figures from all Form 16s. Make sure each employer's TDS reflects your actual income at that employer — sometimes employers under-deduct TDS when they don't know about your previous salary.

Is Form 16 the same as my payslip?

No. Your monthly payslip shows a single month's salary and deductions. Form 16 is an annual summary for the full financial year, certified by the employer and cross-referenced with the government's TDS system. Form 16 is what the income tax department recognises as proof of income and tax paid.

Disclaimer: This guide reflects tax rules for FY 2026-27. Tax laws are subject to change. Verify details with a chartered accountant before filing. This is for informational purposes only.