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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.

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Myth

You cannot file your ITR until your employer hands you Form 16.

Fact

You can. Your salary slips, Form 26AS, and the AIS carry the same income data, and a late employer owes Rs. 100 a day under Section 272A(2)(g)[2].

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[1]. 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.

DocumentWhat it providesWhere to get it
12 monthly salary slipsGross salary, HRA, PF, professional tax, TDS deducted per monthYour employer's payroll system or HR email
Form 26ASTotal TDS deposited under your PAN, equivalent to Form 16 Part AIncome Tax e-Filing portal[4] > My Account
Annual Information Statement (AIS)Salary income, TDS, interest, investments, reported independently of your employere-Filing portal[3] > 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[4]. 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[2].

ProvisionWhat it coversAmount
Section 203Employer obligation to issue TDS certificate by 15 JuneMandatory; no grace period
Section 272A(2)(g)Penalty for failure to issue certificate on timeRs. 100 per day of default
Grievance (e-Filing portal)Compliance complaint against the employer TANNo fee; department contacts employer

Source: Section 272A(2)(g), Income Tax Act 1961[2]. Penalty accrues from 16 June 2026.

How do you raise a grievance against a non-issuing employer?

Short answer

File a complaint under e-File > Grievance on incometax.gov.in[3] citing the employer TAN and your PAN; the department then contacts the employer. No fee applies.

  • Log in to incometax.gov.in[3] and go to e-File > Grievance to file a complaint against the employer TAN and your PAN.
  • The department contacts the employer directly once the grievance is registered.
  • Send a written email to the employer's payroll or accounts team citing Section 203[1] and the Rs. 100-per-day penalty.
  • Keep the paper trail; it helps if the matter escalates.

Is it called Form 16 or Form 130 for this filing?

Short answer

For AY 2026-27 (FY 2025-26), your employer issues Form 16 under the Income Tax Act, 1961[1]; Form 130 covers Tax Year 2026-27 onward.

The April 2026 rename does not affect the return you are filing now.

Generate compliant monthly salary slips to reconstruct your income figures

References

  1. 1.Section 203, Income Tax Act 1961 — Income Tax Department — Obligation on employer to issue TDS certificate (Form 16 / Form 130) by 15 June
  2. 2.Section 272A(2)(g), Income Tax Act 1961 — Income Tax Department — Penalty of Rs. 100 per day for failure to issue TDS certificate within the prescribed time
  3. 3.Annual Information Statement (AIS) — Income Tax e-Filing portal — Salary, TDS, and investment data independently of Form 16; download under e-File menu
  4. 4.Form 26AS (Form 168) access — Income Tax e-Filing portal — PAN-linked annual tax statement showing TDS deposited by employer

References & related

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