News & Media 26th Jun 2026
Our Partner, Rahul Charkha shares his insight in The Economic Times, “No Form 16? Here’s how salaried taxpayers can file ITR using AIS and Form 26AS for FY 2025-26.”
He highlights that If TDS is not deductible or not deducted, the employer is not under any statutory obligation to issue Form 16. However, as a good practice, certain employers still issue Form 16 to their employees even if no TDS is deducted. For a given financial year, the employer must issue Form 16 on or before 15 June of the immediately following financial year. For instance, for PAN ABCD1234E and date of birth 1 January 2001, the password is ‘abcd1234e01012001. Once accessed with this password, the AIS PDF displays the information collated by the department on TDS/TCS, interest, securities and mutual fund transactions, specified financial transactions and other reported items, which should be reconciled with the taxpayer’s own records before filing the return.
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