Salaried taxpayers will soon start receiving Form 16 from their employers to file Income Tax return (ITR) for assessment year 2025–26.
Taxpayers can also use a digital version of Form 16. Here’s how you can access, download and use the form to file returns this year.
What is Form 16 and why It matters
Form 16 is a certificate issued under Section 203 of the Income Tax Act, 1961. It contains the details of salary paid by the employer and tax deducted at source (TDS) on that salary. According to guidelines from the Central Board of Direct Taxes (CBDT), it is mandatory for employers to issue this form to employees by June 15 of a financial year.
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The form is divided into two parts:
Part A: Contains employer and employee details, period of employment, and TDS information.
Part B: A consolidated statement showing salary breakdown, exemptions claimed, deductions under Chapter VI-A, and the net taxable income.
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How to access and download digital Form 16 According to the CBDT, salaried employees can receive Form 16 through two main channels: From your employer: Companies typically share Form 16 through email or internal portals. Via TRACES Portal:
- Visit https://www.tdscpc.gov.in.
- Log in using your PAN credentials (if available to view).
- Navigate to “View Form 26AS” for TDS details – while full Form 16 may not be downloadable here for individuals, TDS entries from employers can be cross-verified.
How to use digital Form 16 for ITR filing
Once you have your Form 16:
Compare the details with your Form 26AS and AIS (Annual Information Statement) to ensure consistency.
Use the figures in Part B to fill in the salary and deduction fields in your ITR form.
If you’re using the Income Tax e-filing portal utility, you can either manually input data or use pre-filled data (cross-checking with Form 16).
CBDT advises taxpayers to match TDS amounts and PAN details before submission to avoid notices or processing delays.