How to File ITR without Form 16 – A Complete Guide – Kotak Life

Buy a Life Insurance Plan in a few clicks

Now you can buy life insurance plan online.

Kotak e-Term Plan

Protect Your family’s financial future with Kotak e-Term Plan. Know more

Kotak Assured Savings Plan

A plan that offer guaranteed returns and financial protection for your family. Know more

Kotak Guaranteed Savings Plan

A plan that offers long term savings and insurance in one premium. Know more

Kotak e-Invest

Insurance and investment in one plan with Kotak e-Invest. Know more

Kotak Health Shield

Insurance against medical expenses related to heart, brain, liver and Cancer. Know more

How to File Income Tax Return without Form 16
  • 16th Jun 2022 |
  • 8,363

For a salaried individual, Form 16 is an important document, which is used for filing the income tax return. It is almost impossible for salaried individuals to file income tax return without Form 16. However, there can be some instances where you do not receive Form 16 from the employer due to the closure of business or if you changed the job without completing the exit formalities properly. In this case,you can use other documents as references to file your return.

Understanding Form 16

Form 16 is an important form for salaried employees like you. It carries information of the Tax Deducted at Source (TDS) on salary. The tax is deducted by the employer. The form will also provide a breakup of the salary into different components including income from salary, income charged as salary, which includes Dearness Allowance and House Rent Allowance, among others, and income tax deductions under Section Section80G, Section80D, 80CCD, 80CCC, and Section80C. It will also mention the details of the TDS. This form is issued once in a year to the salaried employee and it is an evidence that the TDS is deposited by the employer on behalf of the employee.

What are the components of Form 16?

  • Part A has details of TDS and name, address, Permanent Account Number (PAN) and TAN of the employer, and PAN of the employee.
  • Part B is an annexure to Part A and contains salary breakup, deductions under Chapter VI-A, and relief under Section 89.

When is Form 16 not issued by the employer?

  • No TDS was deducted, and hence, no Form 16 was issued: If the employer has not made any TDS cut for the financial year, he/she may or may not issue a Form 16.
  • TDS was deducted but Form 16 not issued: All employers deducting TDS have to provide Form 16. The certificate is proof that the TDS deducted has been paid to the government. However, if the employer deducts TDS but fails to provide Form 16, he/she will pay a penalty of Rs. 100 for every day the default continues. Meanwhile, check your Form 26AS to know the TDS cuts, and if it also does not have TDS details, it means the employer did not submit your tax to the government. In such a case, you would pay tax on your income and later claim it from your employer.

Documents required in the absence of Form 16

  • Salary slips
  • Proof for HRA, LTA, etc.
  • Form 26AS
  • Proof of investments for eligible deductions under Section 80C, 80D, etc.
  • How to file ITR without Form 16 – Step by Step Guide

    Save Tax Now

    Follow the below-mentioned guide to understand how to file ITR without Form 16.

    1. Calculate income from salary

    You need to use your salary slips to compute the income from salary. You can collect the slips from your employer who will also provide a breakup of the salary income. The details include gross salary along with value of perquisites, professional tax, allowances exempted under Section 10, and entertainment allowance. Apart from these, the salary slip will also include details of the TDS and amount deducted for provident fund. You can now compute the income from salary. Additionally, claim the standard deduction of INR 40,000 for the financial year 2018-19. This amount is increased to INR 50,000 from this financial year.

    2. Compare the TDS deducted with Form 26AS

    Form 26AS contains details regarding the TDS amount deducted from all income sources, which includes the income from salary. You need to crosscheck the TDS figures shown on 26AS and see if there are any discrepancies.

    3. Calculate income from house property

    If you have any rental income from a house property owned by you, it is important to report it under this head. If you have taken a home loan, and are paying interest on it, you will get a deduction of the same under the head.

    4. Calculate income from capital gain

    For sale of equity or mutual funds, you need to pay a capital gain tax if the returns are more than INR 1 lakh and if it is held for more than one year.

    5. Calculate income from other sources

    You need to calculate the income earned from other sources such as interest on bank deposits and interest on an income tax refund.

    6. Claim the deductions

    You can claim deductions under Section 80C, 80D, and 80G, among other sections. Every deduction will have a specified limit.

    7. Calculate the tax

    You now need to deduct the deductions from the total earnings to get the final taxable income. You can now estimate the income tax liability, pay tax, and file the ITR.

    Now you know how to file income tax return without Form 16. It is a simple process if you do the needful systematically.


    1. What is Form 16?

    Form 16 is a tax certificate mandatorily issued by the employer to its employees. This certificate is proof of the tax deducted at source (TDS) by the employer, from the income of a person, and submitted to the government.

    2. Received my Form 16 late; what if there are any discrepancies?

    If you got Form 16 late with some errors, you can ask your employer to rectify it and generate a new one and then file ITR.

    3. How can I get Form 16? Form 16 is issued by employers directly. However, you can also download it online from the Income Tax Department’s website.

    4. Can I file my return if I don’t have Form 16?
    You can file your ITR without Form 16.

    • Compute income from salary slips, and adjust allowances like HRA, LTA, etc.
    • Verify the TDS details on Form 26AS.
    • Calculate income from house property.
    • Compute income from capital gains. Capital gains up to Rs. 1 lakh is exempt from taxes.
    • Determine income from other sources like interest on fixed deposits, savings accounts, etc.
    • Claim all available deductions under Section 80C, 80D, etc.
    • Compute total taxable income and tax liability after adjusting the deductions.
    • Pay tax, if your liability is more than the tax paid according to Form 26AS.
    • File your annual ITR without Form 16.

    5. Is it mandatory for an employer who deducts TDS, to issue a certificate?

    6. If Form 16 has not been issued to me, does it imply that I don’t need to pay tax or file a return?
    If you do not have Form 16 and you are below the taxable limit, you do not need to pay tax or file a return. However, if you do not have Form 16 but have paid TDS, you must contact your employer and get Form 16.

    7. Which particulars should be filled & verified in Form 16?
    Form 16 is issued by the employer. Employees only need to check for any discrepancies. If any exist, the employee must contact the employer and get it rectified.

    8. Do I need to file an ITR if I have received Form 16 and Form 16A?

    9. Why is Medical Allowance not reflected in Form 16?
    Medical allowance is excluded in Form 16 because it is a deduction under Section 80D.

    10. Why do all the employees not get Part A of Form 16?
    Employees below the taxable limit are exempt from income tax, and so no Form 16 is issued.

    Read Here for More Related Articles:

Download Brochure


  • Increasing Life Cover*
  • Guaranteed^ Maturity Benefits
  • Enhanced Protection Through Riders
  • Tax Benefits
  • Dual Benefits: Guaranteed^Maturity + Death benefits

Ref. No. KLI/22-23/E-BB/999


Browse our library of resources

Download Brochure


  • Enhanced Protection Through Riders
  • Life Cover
  • Tax Savings
  • Multiple Premium Payment Terms
  • Guaranteed @ Loyalty Addion
  • Accrued Guaranteed @ Additions

Ref. No. KLI/22-23/E-BB/490


- A Consumer Education Initiative series by Kotak Life

Similar Articles

A Guide to Life Insurance Policy’s Tax Benefits and Taxability

What is ITR & How to File Income Tax Return?

How to e-Verify your Income Tax Return

What Is Advance Tax and How Is It Calculated?

आयकर रिटर्न (आईटीआर) फॉर्म के प्रकार

How Much Money This Budget 2019 Can Help You Save

How to e file ITR on Income Tax Government Portal

Union Budget Highlights – 1st February 2022

Things to Do After Filing Income Tax Returns

How to File Income Tax Return for First Time Tax Payers

Save Income Tax by 31st March: Here Is a Checklist

What is Section 195 of the Income Tax Act? TDS on Non-Residents of India

Problems People Face with Tax Returns after a Job Change

How to Pay Advance Tax Online in India

Tax Exemption and Scope of Coverage

A Comprehensive Guide to Understand the ITR 7 Form

All about TDS on Salary under Section 192 – Kotak Life

How to Check Income Tax Returns Status Onine?

List of Important Income Tax FAQs

Pradhan Mantri Suraksha Bima Yojana

Income Tax Filing Using Multiple Form 16

E-Filing of Income Tax Returns in India

Income Tax Deduction Under Section 80CCC In India

Income-Tax Liability- The Difference Between Gross Income & Total Income in Calculating Income Tax

9 Income Tax Myths That Could Cost You Money while Filing returns

Tax Planning and Tax Benefits of Life Insurance

All You Need to Know About Section 80C

What is TDS Slab?

धारा 80डी आयकर अधिनियम, 1961

Do Beneficiaries Pay Taxes on Life Insurance?

Have You Considered Term Insurance a Part of Your Tax Planning?

How to File Form 10E for Tax Relief on Salary Arrears?

Income Tax Slabs and Rates in India for FY 2021-22/AY 2022-23

How to Check Income Tax Refund Status Online in India

Home Investment Plan to Buy Dream Home

Tax Benefit of Investing in Term Plan

Understanding Tax Exemptions in ULIP (Old and New)

All about TDS Payment Online & Due Dates

How to Download Form 16?

What is Section 80CCC of the Income Tax Act 1961

Insurance and Endowment: Everything You Need to Know!

What is HRA (House Rent Allowance) and How is HRA Exemption Calculated?

Income Tax Exemption for Physically Handicapped Dependent

Saving Income tax in 2017 - 18

ITR 2 Form – Complete Guide

How To Save Tax Using Life Insurance?

How to View 26AS and Download Form 26AS Online

Tax Saving Options for Salaried Employees

LTC Cash Voucher Scheme October 2020 – Everything You Need to Know

What is the Last ITR Filing Date and Penalty for Late Filing of ITR?

इनकम टैक्स रिटर्न कैसे फाइल करें?

How to save tax for salaried person?

What is Form 26AS - All You Need To Know

Penalty For Late Filing TDS Return

Why January Is an Important Month for Saving Tax?

When Should TDS be Deducted and Who is Liable to Deduct it?

Income Tax Exemption for Disabled

How to Save Tax on Salary Arrears?

Why is Form 16 Important?

TDS Due Dates of FY 2020-21 For Return Filing

Income Tax Deductions Under Section 80C

What is the TDS Rate on Salary?

5 Popular Tax-Saving Schemes in India

How to File ITR Online

Types of Income Tax Return (ITR) Forms

What Investment Options Come with Tax Incentives?

What is the Maximum Maturity Benefit in Assured Savings Plans?

5 Unusual Investments You Didn't Know for Saving Taxes in India

प्रत्यक्ष कर और अप्रत्यक्ष कर में क्या अंतर है?

What are Direct Taxes? How to Avoid being Overtaxed?

What is Section 10D of the Income Tax Act?

Section 80D - Medical and Health Insurance Tax Benefits Under Section 80D

What is a savings plan?

Who Should Invest In Savings Plan

Income Tax Benefits for Doctors

Income Tax Deductions & Exemptions under Sections 80C, 80D & 80DDB for FY 2021-22 & 2022-23

What To Do If Your TDS Is Not Deposited With The Government?

52 Weeks Savings Plan: Daily Savings Plans for a Better Tomorrow

Received an Income Tax Notice? Your Guide to Understanding Intimations under Section 143 (1)

What is the Difference between Form 16 and Form 16A?

8 Things to Help You Select a Savings Investment plan

Tax Saving Tips: Best Ways to Save Income Tax for 2021

Tips to plan your savings in 2019

Interest Imposed Under Sections 234A, 234B and 234C

What is Form 16A?

How to Save Income Tax with Insurance

धारा 80सी आयकर अधिनियम, 1961

Tax-Savings Investments and Options in India

Should one prefer a guaranteed savings plan over monthly income schemes?

Difference Between Guaranteed and Assured Returns

How to Calculate returns on an assured savings plan?

Top 8 Tax-Saving Methods in India- Budget Planning

Sub-sections Under Section 80C of the Income Tax Act, 1961

Section 80G of the Income Tax Act

Can You Get Term Insurance Without Income Proof?

How can I get Form 16B from traces?

Investment Proofs You Need Submit To Lower TDS Cut From Your Salary

Challan 280 - How to Use Challan 280 to Pay Income Tax

What is the Difference Direct Tax and Indirect Tax

Section 16 of the Income Tax Act (ITA), 1961

Section 44AD of Income Tax Act for AY 2021-22

What is Section 80C Deduction?

What is TDS Exemption Limit?

ITR 1: Sahaj Form

What is Tax Deduction at Source (TDS)?

Are Financial Planning and Tax Planning the Same Thing?

Why Tax Planning Should Be an All-year Round Activity

How To Save Tax Better with 80C

What are Deferred Savings Plans?

Presumptive Taxation for Business and Profession

Budget 2019: Impact on the Common Man in India

What is Tax Evasion and What Are The Penalties For Tax Evasion In India?

What is ITR 5 Form and How to File ITR 5?

What is Section 80C Deduction Limit?

आयकर स्लैब 2021-2022

What is TDS Refund Process?

Everything You Need to Know About Tax Benefits of National Pension Scheme (NPS)

How to File Form 16 for Salaried Employees?

Excess TDS Deduction – Claim TDS Refund

Guide for Tax Calculation on your Salary

A Complete Guide for Filing ITR 3 Form

How to View 26AS and Download Form 26AS Online?

How to Check Income Tax Refund Status Online in India

Section 10 (10d) of Income Tax Act, 1961 on Payouts of Life Insurance Policy

Income Tax Filing For NRI in India

Section 80C Deductions as per Income Tax Act, 1961

What is Form 16B?

Section 80E: Tax Exemption on Interest on Education Loan

What is Section 80C - Explained in Detail

How to File TDS Return?

Tax Saving Options other than Section 80C

भारत में महिलाओं के लिए सरकारी योजना

Tax Structure in India

What is the Percentage of Tax Deducted at Source (TDS)?

Tax Season Is Coming- Know How to Save Tax

Investing Lump Sum Amount

Income Tax Deductions for Disabled Person Under Section 80U

Financial Planning and Best investment options for Housewives

How to Get Form 16?

How to file Form 16 online?

What are the Different Types of Taxes in India?

Tax Saving Guide for 2019-20

Tax Benefits of ULIP Plans Available for NRIs

Types of Riders in Insurance Policy

Guaranteed Return Plans-Why is it a must for you?

सुकन्या समृद्धि योजना (SSY) के कर लाभ क्या हैं?

Difference between Section 80C, 80CCC, 80CCD & 80D

Tax Benefits for Startups in India

Tax Deductions You MUST Know

Tax Saving for Self Employed in India

Financial Benefits and Government Schemes Every Woman in India Should Know

Tax-Free Income in India

How to File Income Tax Return - Everything You Need to Know

Impact of GST on Life Insurance in India

ITR-6: Guide to filing ITR-6 Form online

What is Salary Protection Insurance and Why You Need It