What Is Form 16? Your Salary TDS Certificate Explained
If you're salaried, Form 16 is the single most important document for filing your return. Here's what it is, what its two parts mean, and how to use it to file your ITR — the right way.
File with your Form 16 — ask a CAForm 16 is the TDS certificate your employer issues under Section 203 — proof of the tax deducted from your salary and deposited with the government. It must reach you by 15 June after the financial year, comes in two parts (A and B), and gives you almost everything you need to file your ITR.
Part A and Part B
Form 16 has two parts that fit together — one proves the tax, the other explains the salary behind it.
The TDS summary
Generated from the TRACES portal. It carries your and your employer's PAN and TAN, your period of employment, and a quarter-by-quarter summary of the tax deducted and deposited with the government.
The salary breakup
An annexure prepared by your employer. It details your gross salary, exemptions under Section 10 (such as HRA and LTA), the deductions you claimed (80C, 80D and more), and the tax finally computed.
What Form 16 tells you
Read top to bottom, it walks from your full salary down to the tax you owe — or the refund you're due.
Gross salary
Your total pay before any exemptions — basic, allowances, perquisites.
Exemptions u/s 10
HRA, LTA and similar allowances that are partly or fully exempt.
Deductions
Chapter VI-A claims like 80C, 80D and 80CCD that lower taxable income.
Taxable income
What's left after exemptions and deductions — the figure tax is charged on.
Tax deducted (TDS)
The tax your employer already withheld and paid on your behalf.
Tax payable / refund
Whether anything is still due, or a refund is owed back to you.
Form 16 vs 16A vs 26AS
Always cross-check the TDS in your Form 16 against your Form 26AS / AIS before filing — the numbers should match.
How to file your ITR with Form 16
For most salaried people, Form 16 maps almost directly onto ITR-1 — the figures simply carry across.
Pick up your salary, exemptions and deductions from Part B.
Take the TDS already paid from Part A and confirm it against Form 26AS / AIS.
Enter it all in ITR-1, add any other income, and compute the final tax or refund.
File the return, then e-verify it within 30 days.
No Form 16? Or need to issue one?
You didn't get a Form 16
No TDS, or between jobs? You can still file using your salary slips and Form 26AS / AIS. A CA reconstructs the numbers and files it cleanly.
You're the employer
If you run payroll, Form 16 must reach your staff by 15 June, generated from TRACES. We handle the TDS returns and certificates for you.
TDS & Form 16 for employers →Form 16 — FAQs
What is Form 16?
Form 16 is a certificate your employer issues under Section 203 of the Income-tax Act, showing the tax deducted at source (TDS) from your salary and deposited with the government. It's the key document for filing a salaried return.
When is Form 16 issued?
By 15 June following the end of the financial year — so for FY 2025-26, employers must issue it by 15 June 2026.
What is the difference between Form 16 and Form 16A?
Form 16 is for TDS on salary; Form 16A is for TDS on non-salary income such as interest, rent or professional fees. Form 16 is annual, while Form 16A is issued quarterly.
Can I file my ITR without Form 16?
Yes. If you didn't receive one, you can file using your salary slips and Form 26AS / AIS to reconstruct your salary and TDS — though Form 16 makes it far simpler.
Is Form 16 mandatory for the employer?
An employer must issue Form 16 to every employee from whose salary tax was deducted. If no TDS was deducted, the employer may not issue one.
What are Part A and Part B of Form 16?
Part A is the TDS summary from the TRACES portal — PAN, TAN and tax deposited each quarter. Part B is the detailed salary breakup, with exemptions, deductions and the tax computed.
Got your Form 16? Let's file your return
Send your Form 16 on WhatsApp and a Chartered Accountant reads it, picks the right regime, files your ITR and e-verifies it — accurate, and done well before the deadline.
File my ITR with Form 16This explainer on Form 16 is for AY 2026-27 (FY 2025-26) and is for general information only — not tax, legal or financial advice. The format, contents and issue dates of Form 16 are governed by the Income-tax Act and the rules made under it, and may change. Confirm the current position, or consult a Chartered Accountant, before filing.