Last updated: July 2026 · For FY 2025-26 (AY 2026-27)

Every salaried Indian waits for one document each June — Form 16. It's the single most important piece of paper (usually a PDF now) for filing your income tax return, and yet most people glance at the final tax figure and file it away without understanding what it actually says. That's a mistake. Read correctly, Form 16 tells you exactly how much you earned, what your employer claimed on your behalf, and whether the tax deducted matches what the government has on record. This guide explains Form 16 for FY 2025-26 (AY 2026-27) in plain English — what Part A and Part B contain, how to reconcile it with Form 26AS and AIS, and a step-by-step way to file your ITR with it.

Quick note: Under the new Income Tax Act 2025, Form 16 is being renamed Form 130 from Tax Year 2026-27 onward. For the return you file in 2026 (for FY 2025-26), it's still called Form 16 — nothing changes for you this year.

Key Takeaways

• Form 16 is your TDS certificate, issued by your employer under Section 203 of the Income Tax Act as proof of the tax deducted from your salary.
• It has two parts: Part A (generated from TRACES — TDS deducted and deposited, PAN/TAN) and Part B (your salary breakup, deductions, and tax computed).
• Your employer must issue Form 16 by 15 June 2026 for FY 2025-26.
• The ITR filing due date for most salaried individuals (ITR-1/ITR-2, non-audit) is 31 July 2026 for AY 2026-27.
• Always reconcile Form 16 with Form 26AS and your AIS before filing — mismatches are the number one cause of tax notices.
• Part B now shows which tax regime (old or new) was used to compute your TDS.

What Is Form 16?

Form 16 is a TDS (Tax Deducted at Source) certificate that your employer is legally required to issue if any tax was deducted from your salary during the financial year. Issued under Section 203 of the Income Tax Act, it certifies two things: how much you earned, and how much tax was deducted and deposited with the government against your PAN.

Think of it as the official summary of your salary-and-tax relationship with your employer for the year. If tax was deducted and your employer hasn't given you Form 16 by the deadline, you can raise a grievance on the income tax e-filing portal — and the employer faces a penalty of ₹100 per day under Section 272A(2)(g).

Form 16 is generated only after your employer files all four quarterly TDS returns (Form 24Q) on the TRACES portal. That's why it arrives in June rather than in April.

Form 16 Part A vs Part B: The Complete Comparison

Form 16 has two distinct parts, and understanding the difference is essential — especially because Part A is government-verified while Part B is prepared by your employer.

Feature	Part A	Part B
What it is	TDS certificate summary	Annexure with salary & tax details
Generated by	TRACES portal (Income Tax Dept)	Your employer
Government-verified?	Yes — from filed TDS returns	No — prepared by employer
Key contents	Employer PAN & TAN, your PAN, period of employment, quarter-wise TDS deducted & deposited	Gross salary breakup, exempt allowances, standard deduction, Chapter VI-A deductions, tax computed
Regime shown?	No	Yes — old or new regime used for TDS

What's inside Part A

• Name, address, PAN and TAN of the employer.
• Your name, address and PAN.
• Assessment year and the period of employment.
• A quarter-wise summary of tax deducted and deposited, with challan details.
• A unique TRACES certificate number and TDS-CPC authentication.

What's inside Part B

• Detailed gross salary breakup — salary under Section 17(1), perquisites under Section 17(2), and profits in lieu of salary under Section 17(3).
• Exempt allowances under Section 10 (HRA, LTA, etc.).
• The standard deduction — ₹75,000 under the new regime (the default) or ₹50,000 under the old regime.
• Chapter VI-A deductions (Section 80C, 80D, 80CCD, and others — mostly relevant if you're on the old regime).
• The final taxable income and tax computed, including rebate under Section 87A and cess.

How to Download Form 16

You don't download Form 16 yourself from TRACES — your employer does, then issues it to you (usually by email as a password-protected PDF). The password is typically your PAN in lowercase followed by your date of birth, but your employer will specify the format. If you changed jobs during the year, you'll get a separate Form 16 from each employer — you need all of them to file correctly.

How Form 16 Relates to Form 26AS, AIS and TIS

This is where most filing errors happen. Form 16 is your employer's version of events. The Income Tax Department maintains its own records, and you must make sure the two agree before you file.

• Form 26AS — the consolidated tax statement showing all TDS/TCS deposited against your PAN by every deductor. Part A of Form 16 should match the salary-TDS entries in Form 26AS.
• AIS (Annual Information Statement) — a detailed statement covering salary, interest, dividends, mutual fund transactions and more. Your salary in AIS should broadly match your Form 16 gross salary.
• TIS (Taxpayer Information Summary) — a simplified, category-wise summary derived from the AIS, showing the values the department uses to pre-fill your return.

The golden rule: reconcile Form 16 against Form 26AS and AIS before filing. If the TDS in Part A doesn't appear in Form 26AS, the tax may not have been deposited — follow up with your employer. If AIS shows income your Form 16 doesn't (like bank interest), you must add it to your return.

How to File Your ITR Using Form 16: Step by Step

1. Collect all your Form 16s — one from each employer you worked for during FY 2025-26.
2. Log in to the e-filing portal at incometax.gov.in and download your Form 26AS and AIS.
3. Reconcile — check that the TDS in Part A matches Form 26AS, and that your gross salary matches AIS. Resolve any mismatch before proceeding.
4. Pick the correct ITR form — usually ITR-1 (Sahaj) for salary + one house property + modest other income; ITR-2 if you have capital gains or multiple properties.
5. Verify the pre-filled data against your Form 16 Part B (gross salary, exemptions, standard deduction) and Part A (TDS).
6. Add income Form 16 doesn't cover — savings/FD interest, capital gains, rental or freelance income. AIS helps you spot these.
7. Confirm your tax regime — Part B shows which regime your employer used, but you can still choose the other while filing if it saves you money. Run both through our regime tax calculator first.
8. Compute and pay any balance tax, then submit and e-verify within 30 days.

File on or before 31 July 2026 to avoid a late fee under Section 234F.

Important Dates for FY 2025-26 (AY 2026-27)

Event	Date
Financial year covered	1 April 2025 – 31 March 2026
Employer issues Form 16	On or before 15 June 2026
ITR due date — ITR-1 / ITR-2 (non-audit)	31 July 2026
ITR due date — ITR-3 / ITR-4 (non-audit)	31 August 2026
Belated / revised return	Up to 31 December 2026

Common Mistakes to Avoid

• Filing without reconciling Form 16 against Form 26AS and AIS — the top cause of mismatch notices.
• Ignoring a second employer's Form 16 after a job switch, which understates income and can trigger a demand.
• Blindly trusting the pre-filled ITR — verify every figure against your own Form 16.
• Confusing Form 16 with Form 16A — Form 16 is for salary TDS; Form 16A is for TDS on non-salary income (interest, commission, rent).
• Forgetting to add interest and capital gains that Form 16 never captures.
• Assuming the regime on Part B is final — you can switch while filing if the other regime is better.

Expert Tips

• Save the PDF and note the password format the day you receive it — you'll need it at loan and visa time too.
• Use your Form 16 gross salary as a sanity check against a CTC calculator — if the numbers are far off, ask HR for a breakup.
• Unsure which regime suits you? Don't just accept the one on Part B — compare both with our old vs new tax regime guide and the tax comparison chart.
• If Part B claimed fewer deductions than you're entitled to (say you forgot an 80C investment), you can still claim them while filing the return.
• Keep Form 16 for at least 6 years — it's your primary proof in any assessment.

Frequently Asked Questions

What is Form 16?

Form 16 is a TDS certificate issued by your employer under Section 203 of the Income Tax Act, certifying how much salary you earned and how much tax was deducted and deposited against your PAN during the financial year.

What is the difference between Form 16 Part A and Part B?

Part A is generated from the TRACES portal and shows government-verified TDS details (PAN, TAN, quarter-wise tax deducted and deposited). Part B is prepared by your employer and gives the detailed salary breakup, exemptions, deductions and tax computation.

By when should I receive my Form 16 for FY 2025-26?

Your employer must issue Form 16 on or before 15 June 2026. Delay attracts a penalty of ₹100 per day under Section 272A(2)(g).

Can I file my ITR without Form 16?

Yes. If you don't receive it, you can file using your salary slips, Form 26AS and AIS to reconstruct your income and TDS — though Form 16 makes the process far easier.

How do I reconcile Form 16 with Form 26AS and AIS?

Match the TDS in Form 16 Part A against the entries in Form 26AS, and check that your gross salary agrees with AIS. Resolve any mismatch with your employer before filing.

What is the ITR filing due date for AY 2026-27?

For most salaried individuals filing ITR-1 or ITR-2 (non-audit cases), the due date is 31 July 2026. ITR-3/ITR-4 non-audit filers have until 31 August 2026.

Is Form 16 the same as Form 16A?

No. Form 16 is for salary TDS. Form 16A is a TDS certificate for non-salary payments such as interest, rent or professional fees.

Summary

Form 16 is the backbone of your salary-tax return — a Section 203 TDS certificate in two parts: TRACES-verified Part A and employer-prepared Part B. For FY 2025-26, expect it by 15 June 2026, and reconcile it against Form 26AS and AIS before you file your ITR by 31 July 2026. Understand each figure, confirm your regime, and add any income the form doesn't capture. Don't just trust the final number — verify it.

Want to check the numbers on your Form 16? Use our free CTC calculator, in-hand salary calculator and regime tax calculator to confirm your take-home pay and tax before you file.