As the income tax filing season begins, many salaried employees are checking their emails and payroll portals for one important document, i.e., Form 16. For most taxpayers, this certificate acts as the starting point for filing an Income Tax Return (ITR). While the filing deadline is still a few weeks away, understanding when Form 16 will be issued and what it contains can help taxpayers prepare well in advance.
Form 16 is a Tax Deducted at Source (TDS) certificate issued by an employer to an employee. It confirms that tax has been deducted from the employee’s salary and deposited with the Department on their behalf.
Issued under Section 192 of the Income-tax Act, the document serves as an official record of salary income and tax deductions during a financial year. For salaried individuals, it is one of the most important documents used while preparing and filing an .
Form 16 consists of two sections — Part A and Part B.
Part A contains basic details about the employer and employee, including their PAN and TAN numbers. It also provides information on the amount of tax deducted from salary and a quarterly summary of TDS deposited with the government.
Part B offers a more detailed picture of the employee’s earnings and tax calculations. It includes salary income, allowances, perquisites, deductions claimed under various provisions such as Sections 80C and 80D, taxable income, tax liability and any applicable rebates or relief.
Before issuing the certificate, employers are required to verify the information contained in both sections. The document may be issued with either a digital signature or a physical signature.
Employers are required to issue Form 16 by June 15 following the end of the financial year in which the salary was paid and tax was deducted.
For Financial Year 2025-26, corresponding to Assessment Year 2026-27, employers must provide Form 16 to employees on or before June 15, 2026.
Employees who switched jobs during the financial year may receive separate Form 16 certificates from each employer covering their respective periods of employment.
In some cases, yes.
If an employer has already generated Form 16 through the TRACES portal, it can be shared with employees before the official deadline. Many organisations often distribute the document ahead of time once all required tax filings and reconciliations have been completed.
However, employees cannot directly download Form 16 from the Income Tax Department. The authority to generate and download the certificate rests only with the employer or deductor through the TRACES portal.
For salaried taxpayers, Form 16 brings together most of the information needed for filing an income tax return. It provides a consolidated record of salary income, tax deductions and eligible exemptions and deductions claimed during the year.
The document also helps taxpayers verify whether the correct amount of tax has been deducted and deposited. Since it contains details already reported by the employer, it reduces the chances of errors while filing returns.
Although filing an ITR without Form 16 is possible in certain situations, having the document makes the process significantly easier and more accurate.
For most salaried individuals and taxpayers whose accounts are not required to be audited, the due date for filing an Income Tax Return for Financial Year 2025-26 (Assessment Year 2026-27) is July 31, 2026.
With employers expected to issue Form 16 by June 15, taxpayers generally have enough time to review their income details, cross-check tax deductions and complete the filing process before the deadline.