Tax Guide · 15 June 2026
Employer Has Not Issued Form 16 by 15 June: Can You Still File Your ITR?
Yes. If your employer has not issued Form 16 by 15 June 2026, you can still file your ITR for AY 2026-27 using your 12 monthly salary slips, Form 26AS, and the Annual Information Statement (AIS). Your employer also faces a penalty of Rs. 100 per day under Section 272A(2)(g) for every day the certificate stays unissued past the deadline.
By Mrs. Kritika Joshi
Last reviewed
15 June 2026
In this section
Answers
- Employer Has Not Issued Form 16 by 15 June: Can You Still File Your ITR?
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- Form 16 vs Form 26AS vs AIS: What Does Each One Show, and Which Do You Use to File Your ITR?
- How Do You File ITR-1 (Sahaj) for AY 2026-27, Step by Step?
- Form 26AS Is Now Form 168: What Changed in April 2026?
- Form 16 Is Now Form 130: What Changed in April 2026?
You cannot file your ITR until your employer hands you Form 16.
You can. Your salary slips, Form 26AS, and the AIS carry the same income data, and a late employer owes Rs. 100 a day.
Can you file ITR without Form 16?
Short answer
Yes. Issuing Form 16 is your employer's legal duty under Section 203 of the Income Tax Act, 1961. You can rebuild your income from three things you already have access to: your salary slips, Form 26AS, and the Annual Information Statement (AIS). Then file before 31 July 2026.
15 June 2026 is the statutory deadline. Six weeks remain until the AY 2026-27 (FY 2025-26) ITR due date of 31 July 2026. That is enough time to reconstruct your income from the three sources below and file a complete return.
Three documents that replace Form 16
Short answer
Three documents together rebuild everything Form 16 would have shown: your 12 monthly salary slips, Form 26AS, and the AIS.
Together these three sources cover every figure Form 16 would have provided, including the TDS, the tax your employer already cut from your salary each month.
| Document | What it provides | Where to get it |
|---|---|---|
| 12 monthly salary slips | Gross salary, HRA, PF, professional tax, TDS deducted per month | Your employer's payroll system or HR email |
| Form 26AS | Total TDS deposited under your PAN, equivalent to Form 16 Part A | Income Tax e-Filing portal > My Account |
| Annual Information Statement (AIS) | Salary income, TDS, interest, investments, reported independently of your employer | e-Filing portal > e-File > AIS |
Where salary slips and Form 26AS figures differ, Form 26AS governs; it reflects what your employer actually deposited.
How to file ITR without Form 16 (AY 2026-27)
The salary slip and Form 16 reconciliation guide has the field-by-field mapping.
- Total gross salary from all 12 salary slips. Include variable pay, bonuses, and arrears paid in FY 2025-26.
- Total HRA received and compute the Section 10(13A) exemption using your rent receipts and city tier.
- Download Form 26AS from the e-Filing portal. Confirm the TDS figure matches your slip totals.
- Download the AIS from e-File > AIS. Verify the salary income figure. Raise a feedback correction on any wrong entry before filing.
- Enter computed figures in ITR-1 (or ITR-2) under the Salary schedule. Claim deductions (80C, 80D, etc.) from your investment records.
- File before 31 July 2026. Revise the return later if your employer issues Form 16 and the figures differ.
What recourse do you have against the employer?
Short answer
You have two: a Rs. 100-per-day penalty the law puts on the employer, and a free grievance you can raise on the e-Filing portal.
Non-issuance by 15 June triggers a statutory penalty under Section 272A(2)(g) of the Income Tax Act, 1961.
| Provision | What it covers | Amount |
|---|---|---|
| Section 203 | Employer obligation to issue TDS certificate by 15 June | Mandatory; no grace period |
| Section 272A(2)(g) | Penalty for failure to issue certificate on time | Rs. 100 per day of default |
| Grievance (e-Filing portal) | Compliance complaint against the employer TAN | No fee; department contacts employer |
Source: Section 272A(2)(g), Income Tax Act 1961. Penalty accrues from 16 June 2026.
How to raise a grievance
Log in to incometax.gov.in, go to e-File > Grievance, and file a complaint citing the employer TAN and your PAN. The department contacts the employer directly. Send a written email to the employer's payroll or accounts team citing Section 203 and the Rs. 100-per-day penalty; a paper trail helps if the matter escalates.
Note on the April 2026 form rename
For the ITR you are filing now (AY 2026-27, FY 2025-26), your employer issues Form 16 under the old Income Tax Act, 1961. Form 130 covers Tax Year 2026-27 onward. Full details at Form 16 Is Now Form 130 and Form 26AS Is Now Form 168.
Generate compliant monthly salary slips to reconstruct the income figures for this filing.
References & related
Primary sources
- Section 203, Income Tax Act 1961 — Income Tax DepartmentObligation on employer to issue TDS certificate (Form 16 / Form 130) by 15 June
- Section 272A(2)(g), Income Tax Act 1961 — Income Tax DepartmentPenalty of Rs. 100 per day for failure to issue TDS certificate within the prescribed time
- Annual Information Statement (AIS) — Income Tax e-Filing portalSalary, TDS, and investment data independently of Form 16; download under e-File menu
- Form 26AS (Form 168) access — Income Tax e-Filing portalPAN-linked annual tax statement showing TDS deposited by employer
Last reviewed: 15 June 2026