Form 16 Delay? What to Expect and Why It Matters for ITR Filing

Form 16 Due Date FY 2024-25 When Will You Get It and What to Check

Form 16 due date FY 2024-25 is officially 15th June 2025. Issued by employers, Form 16 helps salaried individuals file their Income Tax Return (ITR) with ease. But what if your employer delays it? Or gives a wrong one? Here’s everything you need to know.


What is Form 16?

Form 16 is a TDS certificate issued under Section 203 of the Income-tax Act, 1961. It confirms that tax has been deducted from your salary and deposited with the government.

It has two parts:

  • Part A: TDS details – TAN of employer, PAN of employee, summary of tax deducted and deposited.
  • Part B: Salary breakup, deductions claimed, and net taxable income.

Form 16 Due Date for FY 2024-25

ParticularsDeadline
Financial Year2024–25
Assessment Year2025–26
Last date to issue Form 1615 June 2025
ITR filing due date (Salaried)15 September 2025 (as per CBDT Circular No. 6/2025)

🔗 Official Source – Income Tax Notification on Due Dates (CBDT Circular 06/2025)


What Should You Check in Form 16?

Before filing ITR, cross-verify these points in Form 16:

  • Your name, PAN, and address
  • Employer TAN and PAN
  • Salary breakup: Basic, HRA, allowances
  • Deductions under Section 80C to 80U
  • Correct tax deducted and deposited
  • Income matching with Form 26AS and AIS

🧠 Expert Tip: If there’s a mismatch between Form 16 and 26AS, go with 26AS—it reflects actual TDS deposited with the government.


What if Employer Doesn’t Issue Form 16?

You can still file your ITR using:

  • Salary slips or bank statements
  • Form 26AS and AIS from income tax portal
  • Proofs of deductions (e.g., LIC premium, PF)

Legal Angle: As per Rule 31(1), employers must issue Form 16 by 15th June or face a penalty of ₹100/day under Section 272A(2)(g).


Can You Re-issue or Correct Form 16?

Yes. If there’s an error (like wrong PAN, incorrect salary), the employer can revise and re-issue Form 16 after correcting TDS returns (Form 24Q).


How is Form 16 Different from Form 26AS or AIS?

FeatureForm 16Form 26ASAIS (Annual Info Statement)
Issued byEmployerIncome Tax Dept.Income Tax Dept.
Shows salary split✅ Yes❌ No✅ Yes (basic summary)
TDS info✅ Yes✅ Yes✅ Yes
Mandatory?✅ For salaried✅ For all✅ For all

How to Download Form 16?

You cannot download Form 16 directly from the IT portal. Ask your employer to share it.

But you can:

  • View TDS from Form 26AS or AIS
  • Cross-check tax credits before ITR filing

FAQ on Form 16 for FY 2024–25

Q1. Is Form 16 compulsory to file ITR?
No, but it simplifies the process. You can file ITR without it using 26AS and AIS.

Q2. What if TDS is deducted but Form 16 is not issued?
Raise the issue with HR or your employer. They are legally bound to issue it by 15 June.

Q3. Can freelancers or consultants get Form 16?
No. Only salaried employees get Form 16. Others may receive Form 16A or 26Q for TDS.


Summary

Form 16 for FY 2024-25 must be issued by 15 June 2025. Cross-check PAN, salary breakup, and TDS with Form 26AS to avoid ITR mismatches. No Form 16? Use AIS and salary slips to file your return.


Need Help Filing ITR?

Don’t stress over Form 16. At Efiletax, we simplify your filing with expert support, AI tools, and error-free compliance.

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