Fact-check notes
Last fact-checked: 2026-05-30
Tax caution: AY 2026-27 covers FY 2025-26 and continues under the Income-tax Act, 1961. New Act, new section and new form references should be verified against official utilities before filing.
Use this page as preparation guidance. A professional should verify the active law year, notification, portal utility and source records before filing or taking a tax position.
What this covers
If Form 16 is delayed or unavailable, a salaried taxpayer can still prepare an ITR from salary slips, bank credits, AIS/Form 26AS and deduction evidence.
- Form 16 is convenient but not the only source for salary computation.
- Salary, allowances, perquisites and TDS must be reconstructed carefully.
- AIS/Form 26AS helps verify TDS credit.
- Employer corrections may still be needed if TDS data is wrong.
Who this is for
- Employer delayed Form 16.
- Employee changed jobs.
- Company closed or HR unreachable.
- Taxpayer filing before deadline with available records.
Documents and data to verify
- Monthly payslips.
- Bank salary credits.
- AIS/Form 26AS.
- Investment, HRA, rent and deduction proofs.
Common mistakes to avoid
- Using net salary as taxable salary.
- Ignoring perquisites or allowances.
- Claiming TDS not visible in Form 26AS without follow-up.
- Missing second employer income.
How to proceed
- Confirm the applicable financial year, assessment year, taxpayer type, state and portal status before acting.
- Reconcile portal data with books, AIS/Form 26AS, GST returns, contracts, invoices, bank statements and source documents.
- Prepare a written computation, checklist, filing note or response with assumptions clearly stated.
- Download acknowledgements, challans, workings and evidence after filing or submission.
FAQs
Can WorkIndex help with this?
Yes. Post the facts and documents; relevant experts can quote for filing, advisory, reconciliation, registration, appeal support or ongoing compliance.
Is this page final legal advice?
No. Use it to prepare. A professional should verify the active law year, notification, portal utility and records before filing or taking a tax position.
What should I mention while posting?
Mention the year, state, form, deadline, amount involved, documents available, portal status and whether you need filing, correction, advisory or representation.