Form 16 Not Mandatory for ITR Filing Anymore, But Still Crucial for Taxpayers

With the income tax filing season for Assessment Year 2025–26 (Financial Year 2024–25) approaching, salaried taxpayers should note that Form 16 is no longer mandatory to file Income Tax Returns (ITR).

However, this document continues to play a vital role in verifying tax details and simplifying the filing process.

Digital Form 16: Still Important Despite Not Being Mandatory

Traditionally, employers used to hand over physical copies of Form 16 to employees. Today, however, digital versions of Form 16 are widely used—and in some cases, taxpayers don’t even need the form to file their ITR. That said, Form 16 remains a key certificate that validates the Tax Deducted at Source (TDS) on an employee’s salary during the financial year.

Generated directly from the Income Tax Department’s TRACES portal, Form 16 is a government-authenticated document. It includes comprehensive data on salary earned, deductions claimed, and TDS deposited—making it a trustworthy and useful tool for ITR filing.

When Will Form 16 Be Available for FY 2024–25?

Employers are required to issue Form 16 to their employees by June 15, 2025. Once released, salaried individuals can use this document to file their returns accurately for AY 2025–26.

How to File ITR with Form 16

Once you receive Form 16, filing your ITR becomes straightforward. Several trusted online tax-filing platforms allow you to upload your Form 16 and complete the process within minutes. While these platforms often charge a fee, they offer a quick and convenient solution—especially useful for individuals with simple salary-based income.

File ITR Without Form 16 — For Free on Government Portal

Taxpayers also have the option to file their returns without using Form 16, by logging into the official e-filing portal of the Income Tax Department. This method is completely free and does not require you to upload any documents, including Form 16.

After logging in, you can select the applicable tax regime and ITR form, and the portal will guide you through a series of steps. Importantly, much of your financial data—such as income details, deductions, and TDS—is already pre-filled using information submitted by employers and financial institutions. You should cross-check these details with your Form 16 before finalizing the return.

When Should You File Your ITR?

It is advisable to file your ITR after your employer has issued Form 16, to ensure that the pre-filled data on the portal matches your actual earnings and tax deductions. Filing early also helps avoid last-minute errors and penalties.

Need Help? Consult a Tax Professional

If you have income from multiple sources or find the filing process confusing, it is best to consult a qualified tax expert or Chartered Accountant (CA). Professional assistance ensures compliance and accurate reporting, reducing the chances of notices or scrutiny from the Income Tax Department.

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Amit Sharma

Amit Sharma is the Content Editor at JurisHour. He has been writing about the Indian legal market. He has covered tax & company litigation stories from the Supreme Court, High Courts and Various Tribunals. Amit graduated from MLSU Law College with B.A.LL.B. and also holds an LL.M. from MLSU, Udaipur, Rajasthan. An Advocate in Taxation, and practised in Tribunals as well as Rajasthan High Court and pursued Masters in Constitutional Law. He started out small with little resources but a big plan to take tax legal education to the remotest locations across India and eventually to the world. His vision is to make tax related legal developments accessible to the masses.

Form 16 Not Mandatory for ITR Filing Anymore, But Still Crucial for Taxpayers – Here’s Why