If you are a salaried employee, Form 16 is the one document you will reach for every year at tax-filing time. It is your employer’s certificate that tax was deducted from your salary and paid to the government. This guide explains how to file ITR with Form 16 step by step, how to read its two parts, and the mistakes that cause notices and refund delays.
Quick answer: To file ITR with Form 16, log in to incometax.gov.in, pick ITR-1 (or ITR-2 for capital gains), and check pre-filled salary and TDS against Form 16 Parts B and A. Do not upload the Form 16 PDF. Add missing income, pick your regime, pay balance tax, submit, and e-verify within 30 days.
What is Form 16?
Form 16 is the Tax Deducted at Source (TDS) certificate your employer issues for salary income. It is issued under Section 203 of the Income-tax Act, 1961. It certifies two things: how much salary you were paid in the financial year, and how much tax your employer deducted from it and deposited with the government against your PAN.
For FY 2025-26, employers had to issue Form 16 by 15 June 2026, under Rule 31 of the Income-tax Rules. If you have not received yours yet, ask your payroll team in writing. Only your employer can generate it from the TRACES portal. You cannot download your own Form 16 from TRACES.
What is the difference between Part A and Part B of Form 16?
Form 16 has two parts, and they serve different purposes. Part A is the proof that tax was deposited. Part B is the working that shows how your taxable salary was computed.
| Feature | Part A | Part B |
|---|---|---|
| What it shows | TDS deducted and deposited, quarter by quarter | Gross salary, exemptions, deductions, taxable salary |
| Who prepares it | Generated from the TRACES portal | Prepared by your employer |
| Key details | Your PAN, employer’s TAN, challan details | HRA, standard deduction, Chapter VI-A deductions |
| Can it be changed by hand? | No, it comes from the TDS return | Only by a reissue from the employer |
Part A is what you match against Form 26AS. Part B is what you use to fill the salary schedule in your return. If the two parts disagree with each other, Part A is the one the tax department’s records will follow, because it comes from the filed TDS return.
Can you upload Form 16 to the income tax portal?
No. The e-filing portal has no “upload Form 16” button, and you should be wary of any third-party site that asks you to upload it. Here is how it actually works: your employer’s TDS return feeds the portal’s pre-filled data, along with your AIS and Form 26AS. When you start filing, the salary and TDS figures are already there. Your job is to check them against Form 16, not to upload the document.
This is why matching matters more than the PDF itself. If the pre-filled salary is wrong, correct it with the Form 16 Part B figure and keep the proof. If the TDS credit is wrong, do not just type in the Part A figure and hope. A TDS credit only counts when it appears in Form 26AS against your PAN. A mismatch usually means the employer must file a corrected TDS return.
How do I file ITR with Form 16 step by step?
Keep Form 16, your AIS, Form 26AS, and your bank statements open beside you. Then follow these steps for AY 2026-27 (FY 2025-26):
- Log in to incometax.gov.in with your PAN as the user ID. Make sure your PAN is linked with Aadhaar and that your bank account is pre-validated for refunds.
- Go to e-File, then Income Tax Returns, then File Income Tax Return. Pick Assessment Year 2026-27 and the online mode.
- Pick your filing status (Individual) and your ITR form. Most salaried employees use ITR-1. See the next section if you are unsure.
- Check the pre-filled salary figures against Form 16 Part B. Look at gross salary, exempt allowances such as HRA, the standard deduction, and the taxable salary. The standard deduction is Rs 75,000 in the new regime and Rs 50,000 in the old regime.
- Check the pre-filled TDS against Form 16 Part A and Form 26AS. All three should agree. If they do not, see the mismatch section below before you submit.
- Add income that is not in the pre-filled data. Common misses are savings-account interest, fixed-deposit interest, and rent. Form 16 only covers salary, so everything else is your job to add.
- Enter deductions if you pick the old regime. Form 16 Part B shows the deductions your employer already allowed, such as 80C and 80D. Add any extra proofs your employer did not have, like a health policy bought by you directly.
- Pick your tax regime and read the tax the portal computes. The new regime is the default. Salaried employees without business income can pick afresh each year, so compare both before you submit.
- Pay any balance tax through the e-Pay Tax portal and enter the challan details, then preview the full return.
- Submit and e-verify within 30 days. A return that is not verified within 30 days is treated as not filed, and any refund only starts after verification.
Which ITR form should you pick with Form 16?
Form 16 does not decide your ITR form. Your total income and income types do. The two forms salaried employees usually choose between are:
- ITR-1 (Sahaj): total income up to Rs 50 lakh, salary income, one house property, and other sources such as interest. This fits most employees who only have Form 16 income plus bank interest.
- ITR-2: needed if you have capital gains, more than one house property, foreign assets or income, or income as a director. If you sold shares or a mutual fund during the year, you need ITR-2 even though you also have Form 16.
Picking ITR-1 when you need ITR-2 is a common error. The return can be treated as defective, and you may have to file again. When in doubt, check our guide to which ITR form to file before you start.
What if you changed jobs and have two Form 16s?
You will get one Form 16 from each employer that deducted TDS, for the period you worked there. You must add the taxable salary from both Part B documents in a single return. This is where the costliest mistake happens.
Each employer, working alone, gives you the full standard deduction and applies the basic exemption slabs from zero. Suppose both employers gave you the Rs 75,000 new-regime standard deduction. Together that is Rs 1,50,000, but the law allows only Rs 75,000 for the year. That extra Rs 75,000 of deduction is not yours to keep. At a 20% slab rate, it means Rs 15,000 of extra tax, plus interest for short payment, when the department totals your income.
The fix is simple and must happen during the year: when you join a new employer, declare your earlier salary to them in Form 12B. The new employer then deducts TDS on your combined income, and there is no shortfall at filing time. If you already filed with the error, a revised return can correct it while the revision window is open.
What if Form 16 and Form 26AS do not match?
Stop and find the cause before you submit. The usual causes are:
- Timing: TDS deducted in March may appear in Form 26AS only after the employer’s fourth-quarter TDS return is processed. A short wait can close the gap.
- Wrong PAN or TAN detail: if the employer quoted a wrong PAN in the TDS return, the credit lands elsewhere. Only a corrected TDS return from the employer fixes this.
- Part B error: if Part B shows a deduction your employer never actually allowed, ask for a reissued Part B. Do not file with figures you cannot support.
As a rule, file with the figures that match the department’s records, and chase the correction in parallel. Claiming TDS credit that Form 26AS does not show is a fast route to a notice and a delayed refund.
Can I file ITR without Form 16?
Yes. Form 16 is a convenience, not a legal requirement for filing. The return needs correct income and TDS figures, and you can rebuild those from monthly payslips, Form 26AS, and your AIS. Many employees file this way when an employer is slow, has shut down, or never issued the certificate.
What you lose without Form 16 is the employer’s own computation of exemptions and deductions. You will have to work those out yourself from payslips and investment proofs. Keep those proofs safe. If the department ever questions your salary figures, payslips and Form 26AS are the evidence that stands in place of Form 16.
Is Form 16 becoming Form 130?
Yes, from the next tax year. Under the Income-tax Act, 2025, the salary TDS certificate is Form 130, and the first Form 130 certificates are due by 15 June 2027 for tax year 2026-27. For FY 2025-26, which you are filing now, employers still issue Form 16. Salary TDS itself moves from Section 192 of the 1961 Act to Section 392 of the 2025 Act, but that change does not alter the steps in this guide.
Form 16 by the numbers
- 15 June: the deadline for employers to issue Form 16 after the financial year ends (Rule 31).
- Rs 75,000 / Rs 50,000: standard deduction in the new and old regimes.
- Rs 50 lakh: the total-income ceiling for using ITR-1.
- 30 days: the window to e-verify your return after submitting it.
- 31 December 2026: the last date for a belated return for AY 2026-27, if you missed the July deadline.
These figures come from the Income-tax Rules and the e-filing portal’s own filing flow, as linked under Official Sources below.
What is the difference between Form 16, Form 16A and Form 16B?
The three forms look alike but cover different income:
| Form | Who issues it | Income it covers |
|---|---|---|
| Form 16 | Your employer | Salary, with TDS under Section 192 |
| Form 16A | Bank or other payer | Non-salary income such as fixed-deposit interest or professional fees |
| Form 16B | Buyer of a property | Property purchase, with 1% TDS under Section 194-IA |
If your bank deducted TDS on fixed-deposit interest, you will get Form 16A from the bank, not Form 16. Both certificates feed the same return, under different schedules.
Frequently asked questions
Is Form 16 mandatory for filing an ITR?
No. The return needs correct income and TDS figures, which payslips, Form 26AS, and AIS can supply. Form 16 is simply the neatest single summary of both. File with the correct figures even if the certificate is late.
What is the difference between Part A and Part B of Form 16?
Part A is the TRACES-generated TDS summary with your PAN, the employer’s TAN, and quarter-wise TDS deducted and deposited. Part B is the employer’s annexure showing gross salary, exemptions, deductions, and the final taxable salary. Match Part A with Form 26AS and use Part B to fill the salary schedule.
Can I download Form 16 myself?
Not from TRACES. Only your employer can download it there. You receive it from your employer by email or the HR portal. You can check the same TDS yourself in Form 26AS on the e-filing portal.
What if my employer deducted tax but Form 16 never came?
Ask payroll for a reissue in writing, so the non-issue is on record. Meanwhile, file using your payslips and Form 26AS, which shows the TDS against your PAN. Do not wait past the filing deadline for a certificate that may never arrive.
I changed jobs. How many Form 16s will I get?
One from each employer that deducted TDS, for the period you worked there. Add the salary and TDS from all of them in one return, and watch for the double standard deduction trap explained above.
What is the password to open Form 16?
There is no single official password. Your employer or its payroll software sets it, usually from your PAN and date of birth. Check the email that came with the file, or ask HR for the format they use.
What if my Form 16 has an error?
Ask your employer to correct it. A Part A error needs a corrected TDS return on TRACES. A Part B error needs a reissued annexure. File your return with the correct figures supported by your proofs, and keep the correction request on record.
Related guides
- How to E-Verify Your ITR: 7 Methods and the 30-Day Rule
- Which ITR Form Should You File? ITR-1 to ITR-7 Explained
- Form 16 is Now Form 130: Complete New Form Numbers List
- Standard Deduction on Salary: Rs 75,000 New Regime, Rs 50,000 Old
Official sources
Reviewed by Asuthod Rathod, CA. Last updated: 26 October 2026.
Disclaimer: This article is for general information only and is not tax advice. Tax rules change often. Check the official portals above or speak to a qualified professional before you file.
Editorial byline for eircicai freelancer tax and ITR filing guides — covering 44ADA presumptive tax, advance tax, and ITR filing. Content is reviewed by Asuthod Rathod, CA.
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