Form 16 makes ITR filing easier — but it's not required. Whether you're a freelancer, a salaried employee whose company hasn't issued one yet, or a small business owner with mixed income, you can file your ITR with Form 26AS + AIS + TIS — all freely available at incometax.gov.in. Here's the step-by-step process for FY 2025-26.
Why you might not have Form 16
- You're a freelancer / consultant / professional (clients deduct TDS under 194J, not under salary heads, so no Form 16)
- You're self-employed (business income, proprietorship)
- You changed jobs mid-year and old employer hasn't issued Form 16
- Your total salary was below ₹2.5L (so no TDS was deducted, hence no Form 16)
- You worked outside India for a portion of the year
Documents you need (instead of Form 16)
| Document | Where to find | What it shows |
|---|---|---|
| Form 26AS | incometax.gov.in → View Form 26AS | All TDS deducted against your PAN, all tax payments, refunds |
| AIS (Annual Information Statement) | incometax.gov.in → e-File → AIS | Detailed financial transactions (FD interest, dividends, MF, property, etc.) |
| TIS (Taxpayer Information Summary) | incometax.gov.in → e-File → TIS | Simplified income summary |
| Bank statements | Your bank net banking | Monthly income credits + expenses |
| Invoice records (if freelance) | Your own records | Total gross professional income |
| Investment proofs | EPF / PPF / 80C investments | Deduction claims |
Step-by-step ITR filing without Form 16
Step 1: Pull your Form 26AS + AIS + TIS
- Go to incometax.gov.in
- Login with your PAN + OTP
- Navigate: e-File → Income Tax Returns → View Form 26AS (will redirect to TRACES)
- Download Form 26AS PDF for the relevant assessment year
- Navigate: e-File → AIS → download AIS PDF
- Navigate: e-File → AIS → TIS for the simplified summary
Step 2: Identify the correct ITR form
| Your income type | ITR form |
|---|---|
| Salaried with no other income | ITR-1 (Sahaj) |
| Salaried + other income (capital gains, multiple house properties) | ITR-2 |
| Freelancer / consultant / professional income | ITR-3 OR ITR-4 (presumptive under 44ADA) |
| Business income (proprietorship) | ITR-3 OR ITR-4 (presumptive under 44AD) |
| NRI income | ITR-2 OR ITR-3 |
Step 3: Fill in income from various sources
- Salary: From your salary slips + bank credits. Cross-check with Form 26AS TDS entries.
- Freelance / professional income: Total of all invoices issued. TDS deducted shows in 26AS under Section 194J.
- Interest income: From AIS — bank FD interest, savings interest. Above ₹40K/year → already had 10% TDS deducted.
- Capital gains: From mutual fund statements, demat broker reports.
- Other income: Rent, dividend, etc. from AIS.
Step 4: Claim deductions
- Section 80C: PPF, ELSS, EPF, tax-saver FD, LIC premium, home loan principal (up to ₹1.5L)
- Section 80D: Health insurance premium (up to ₹25K self + ₹50K parents senior)
- Section 80E: Education loan interest (no upper limit)
- Section 80CCD(1B): NPS Tier-1 contribution (₹50K extra)
- Section 24(b): Home loan interest (up to ₹2L for self-occupied)
- HRA: Calculate via formula (lower of: actual HRA / 50%-40% of basic / rent paid − 10% of basic)
Step 5: Verify TDS already deducted
Your Form 26AS shows all TDS already credited to your PAN. Make sure your ITR claims ALL of this TDS — otherwise you're paying tax twice.
Step 6: File the return
- e-File → File ITR → choose AY → choose ITR form → Online preparation
- Auto-populate Form 26AS data (income tax dept pre-fills)
- Verify each section against your records
- Calculate tax → either pay (via net banking) or claim refund (auto-credited to bank account)
- e-Verify within 30 days via Aadhaar OTP / DSC / Net Banking
Freelancer-specific: Section 44ADA presumptive taxation
If your gross professional income is under ₹50 lakh, Section 44ADA lets you declare 50% of gross as taxable income — no need to maintain detailed books or justify expenses. Simpler + saves tax.
| Scenario | Section 44ADA | Actual expense method |
|---|---|---|
| Gross professional income | ₹20,00,000 | ₹20,00,000 |
| Taxable income | 50% = ₹10,00,000 | Actual = depends on expenses |
| Books of account required? | No | Yes (Section 44AA) |
| ITR form | ITR-4 (Sugam) | ITR-3 |
| Audit required? | No (unless income above ₹50L) | If revenue > ₹50L: yes |
For our complete tax filing guide including new vs old regime + 80C optimization + capital gains rules, see /taxes and /calculators/old-vs-new-tax.
Sources: Income Tax Act 1961 — Section 203 (Form 16 issuance), Section 44ADA (presumptive professional income), Section 44AD (presumptive business income), Section 80C / 80D / 24(b); CBDT FAQ on AIS / TIS; incometax.gov.in e-filing portal documentation verified May 2026.
Frequently Asked Questions
Can I file ITR without Form 16?
Yes. Form 16 is just a salary income certificate from your employer — useful but not legally required to file your ITR. You can file ITR using: (1) Form 26AS — the income tax department's central tax credit statement showing all TDS deducted against your PAN; (2) AIS (Annual Information Statement) — comprehensive list of all reported financial transactions; (3) TIS (Taxpayer Information Summary) — simplified income summary. All three are auto-populated by the income tax department and freely accessible at incometax.gov.in. Combine these with your bank statements + invoices (if freelance) to construct the same data Form 16 would have provided.
Where can I find Form 26AS in 2026?
Log into your income tax e-filing account at incometax.gov.in → 'e-File' → 'Income Tax Returns' → 'View Form 26AS'. This redirects to the TRACES portal. Alternatively, view via your bank's net banking (SBI / HDFC / ICICI / Axis all show Form 26AS under 'Tax Center' / 'My TDS' menu) — same data, faster access. Form 26AS shows: TDS deducted by all sources, advance tax paid, self-assessment tax paid, refunds received, high-value transactions flagged.
How do I file ITR as a freelancer without Form 16?
Freelancers should use ITR-3 (or ITR-4 if eligible for presumptive taxation under Section 44ADA). Step 1: gather your invoices issued throughout the year (your gross professional income). Step 2: pull Form 26AS to see TDS deducted by clients (Section 194J for professional fees is 10%). Step 3: pull AIS for any other reported income (FD interest, dividends, capital gains). Step 4: deduct allowable expenses (work-from-home rent, internet, equipment depreciation, professional development) under Section 44ADA's 50% presumptive deduction OR actual expense method. Step 5: file ITR-3 / ITR-4 → claim TDS already deducted → pay or claim refund of the difference.
What if my employer didn't issue Form 16 even though I'm salaried?
Employers are LEGALLY OBLIGATED to issue Form 16 by June 15 of the following financial year if TDS was deducted. If your employer didn't issue Form 16 by mid-July (giving them grace time): (1) Email HR with a formal request citing Section 203 of the Income Tax Act + ask for the Form 16 within 7 days. (2) If they refuse, you can file your ITR using Form 26AS data + your salary slips + bank statements. (3) Report the non-issuance to the Income Tax Department's Grievance Cell — they can fine employers ₹100/day for non-compliance. You don't need to wait for Form 16 to file your ITR.