Form 16 for ITR Filing: Parts A and B, Due Date, Lost Copy

Form 16 (Form 130 from tax year 2026-27) is the salary TDS certificate your employer issues after each financial year. It is not legally mandatory for filing your return, but it remains the most convenient single summary of your salary and the tax deducted at source. Here is what it contains, when it arrives, and how to file without it if needed.

What Exactly Is Form 16?

When an employer deducts tax on salary, the TDS rules require a certificate showing what was deducted and deposited against your PAN. Form 16 is that certificate for salaried employees. It serves as proof of both the salary paid and the TDS credited, which the department can verify against its own records.

Part A and Part B: What Each Contains

Form 16 arrives in two parts, and each answers a different question. Part A proves the tax deducted; Part B explains how your taxable salary was computed.

• Part A: employer name and address, employer TAN and your PAN, the assessment year, and a quarterly summary of tax deducted and deposited with the government.
• Part B: an annexure prepared by the employer showing gross salary, exempt allowances such as HRA, Chapter VI-A deductions, net taxable salary and the tax computation.

Part A is generated through the TRACES system, so its TDS figures match government records. Part B changes with each employer because it reflects the investments and exemptions you declared to that employer.

When Should You Receive Form 16?

The employer must issue Form 16 by 15 June following the end of the financial year. For FY 2025-26, the certificate was therefore due by 15 June 2026. If you changed jobs during the year, each employer issues its own certificate for the months you worked there, and you combine them while filing.

Lost or Never Received Form 16?

A missing Form 16 does not stop your ITR. Start by requesting a reissue from the payroll or accounts team, which can regenerate the certificate from TRACES. Meanwhile, month-wise salary slips give you the gross salary and exemption details, and Form 26AS (Form 168 from tax year 2026-27) on the filing portal shows every rupee of TDS credited against your PAN. The AIS and TIS statements fill in interest, dividend and other income figures.

Together, these records contain everything Form 16 would have shown. Filing is therefore possible without the certificate, though you should still pursue the reissue for your own records. For complex cases, our income tax consultant services can rebuild the figures for you.

How to Use Form 16 While Filing Your ITR

Start with Part B. Take the gross salary, subtract exempt allowances and the standard deduction, and arrive at net taxable salary exactly as the employer computed it. Then apply any further deductions, such as 80C investments not already counted in the employer computation, or the extra NPS benefit under 80CCD(1B).

Next, claim TDS credit using the Part A figures. Cross-check them against Form 26AS before claiming, because mismatches between employer deposits and your PAN records delay refunds. Enter TDS only to the extent it actually appears against your PAN for the relevant year.

Form 16 Is Evidence, Not a Requirement

The return is filed on the basis of correct income and tax figures, not on a physical certificate. If Form 16 is unavailable, figures drawn from salary slips, Form 26AS, AIS and TIS are sufficient to file correctly. Keep the certificate once received, since it remains useful evidence if an assessment or notice ever questions your salary claims.

Key Takeaways

• Form 16 is the employer-issued salary TDS certificate in two parts: Part A (TDS summary) and Part B (salary annexure).
• The issue deadline is 15 June following the financial year, so FY 2025-26 certificates were due by 15 June 2026.
• If lost, request a reissue from payroll and rebuild figures from salary slips and Form 26AS.
• Claim TDS credit only after matching Part A with Form 26AS.
• Form 16 is evidence and convenience; AIS and 26AS are enough to file a correct return.

Frequently Asked Questions

Is Form 16 mandatory for filing an ITR?

No. The return needs correct income and TDS figures, which salary slips, Form 26AS, AIS and TIS can supply. Form 16 is simply the neatest single summary of both.

What if my employer deducted tax but Form 16 never came?

Ask payroll for a reissue, which is generated from TRACES. Meanwhile, file using your salary slips and Form 26AS, which shows the TDS against your PAN. Follow up in writing so the non-issue is on record.

What is the difference between Part A and Part B?

Part A is the system-generated TDS summary with the employer’s TAN and quarterly deduction details. Part B is the employer’s annexure showing gross salary, exemptions, deductions and the final taxable salary.

Can I file my return before receiving Form 16?

Yes, provided you can reconstruct the salary and TDS figures accurately. Verify TDS against Form 26AS before claiming the credit. Late changes to salary figures can force a revised return later.

Who issues Form 16 for pension income?

Pension is taxed as salary, so the bank or authority that deducts TDS on pension can issue Form 16. If no TDS was deducted during the year, a certificate may not arise at all, and you file from bank statements and Form 26AS.

Disclaimer: Tax laws change frequently. Verify current rates and deadlines on the official portals (incometax.gov.in, gst.gov.in) or consult a qualified professional before acting.