Income TaxTaxation

Income Tax Return Filing without Form 16

calendar05 Mar, 2020
timeReading Time: 4 Minutes
Income Tax return filing without Form -16

The government has made it mandatory, that every individual who earns a specified amount of annual income must file a tax return within a pre-determined due date. Failure to pay tax will result in panel provisions by the Income Tax Department.

Income Tax Return Filing can be done voluntarily by Individuals who earn less than the prescribed level of income.

For Salaried Class, Form 16 is a very important document for ITR Filing. Form 16 is issued by the employer to the employee.Form 16 is a TDS certificate that represents the taxable income of the employee along with the deduction.However,the Income Tax return Filing without Form 16 can be done. In this Topic, we will discuss the ITR filing without form 16. But before that, it is important to know, what is Form -16 and under what circumstance Form 16 is not issued by the Employer.

What is Form-16?

While filing Income Tax Return , Form-16 is an important document which is required to be issued by all employers to their employees. Form-16 is a certificate that represents the employee’s taxable income and deductions. For filing ITR of the employees Form-16,is required.

Note:-An employer deducts TDS on salaries. For filing Income Tax return filing, the TDS certificate(Form-16), must be issued by the employer,on or before 15th June of the financial year immediately following the financial year in which tax is deducted.

Under what circumstances Form-16 is not issued by the employer

  • In case TDS is not deducted by the employer-Form-16 is issued by the employer to the employee when TDS has been deducted. If in case, the employer has not deducted the TDS, he may not issue Form-16 to the employee.
  • In case TDS is deducted by the employer, but Form-16 is not issued-It is the responsibility of the employer to issue Form-16 after TDS deduction. In case of failure, an employee can complain about the same to the Assessing Officer to take the necessary actions against the employer.
Note:-The minimum penaltyin case of failure of providing the Form-16 is that the employer will have to pay Rs 100 for every day till the default continues.

Read our article:ITR return filing: How to e-verify Income Tax Return Filing 2019-20

What are the steps required for Income Tax return filing without Form -16?

An employee who has not received Form-16 by the employer is required to follow the following steps for ITR filing-

Calculation of Income from all the sources

The Taxpayer will determine income from all the sources, i.e. Income from Salary,Income from House Property, Income from Capital Gain, Income from Profit from Business and Profession and Income from other sources. A Taxpayer can calculate the Taxable Income and TDS by taking into consideration the following steps-

Computation of Income from Salary-

  • Arranging all the payslips for calculating the Taxable Income. Salary slip is the main source of information. So, it is necessary to collect all the pay-slips from employers.
  • Details of Gross salary, Perquisites and exempted allowances under Section 10 and Details of Standard deduction.
  • Clarify the TDS Deducted with Form 26-AS which helps in finding the exact Tax Deducted

Computation of Income from House Property-

If the person is receiving any rental income from letting out the house property, then it is required to report under the head (Income from House Property).

However, if the individual is paying any housing loan and interest on the loan either on the let-out property or on the self-owned property, then he can avail the deduction of the same under this Head.

Computation of Income from Capital Gain-

Determine the computation of Income from Capital Gain on sale of capital assets, Fixed deposits.

Computation of Income from other sources-

Computation of income from other sources other than Income from Salaries, Income from House Property, Income from Capital Gain, Income from Profit from Business and Profession.

Claim the Deductions

Employees can claim the deductions and compute the amount eligible for deductionunder Section 80 C, Section 80 D, and Section 80 E[1]. It is important to claim the contribution to the Provident Fund.

Computation of Total Taxable Income

Once the computation of total income from all the sources and deduction to be claimed is determined. The Taxpayer is required to compute the total taxable income for ITR filing. Total Taxable Income is calculated after deducting the total income from all the sources and deductions to be claimed.

Once the total taxable income is computed, compute the tax liability for the financial year by applying the slab rates of the tax.

Pay the additional tax

After calculating the Total Taxable Income, it is required to determine the tax payable in case of TDS deducted on the income is less than the tax liability as computed by the taxpayer.

However, vice versa in case the taxpayer has paid excess amount while ITR Filing, he can claim the refund for the same.

Income Tax Return Filing

After completing all the requisites steps required for Income tax return filing without Form 16, A Taxpayer can proceed further for Income tax return filing.


Form 16 is one of the requisite documents for Income Tax return filing, in case of absence of Form 16, a taxpayer can revise the return within the determined period with the requisite documents required for Income Tax return filing. By considering the above-mentioned process, a person can go for Income Tax return filing without Form 16.

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