
Step by step
- 1
Ask HR
Employers must issue Form 16 by 15 June after the year ends — request the PDF signed with the employer's DSC.
- 2
Check Part A
Verify PAN, TAN and quarterly TDS figures against Form 26AS.
- 3
Check Part B
Gross salary, exemptions, standard deduction, regime and deductions claimed.
- 4
No Form 16?
Use payslips for salary and AIS/26AS for TDS; compute exemptions yourself.
- 5
Multiple employers
Add the salaries; deduct standard deduction only once; pay any extra tax before filing.
Form 16 is becoming Form 130
For salary paid from 1 April 2026 (Tax Year 2026-27), the certificate is Form 130 under the Income-tax Rules, 2026. Form 16 still applies for FY 2025-26 salary.
Common mistakes
- Claiming standard deduction twice for two employers
- Accepting Part B deductions you cannot prove
Frequently asked questions
No. Employees can view Form 26AS on TRACES, but Form 16 is generated by the employer.
Last reviewed on 11 November 2026 by Vinay Jaglan, VJ & Associates. Law and portal screens change — verify before acting, or ask the office.
