Is ITR mandatory for US Visa for an Indian resident?

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This page shows all the documents that your sponsor/employee needs to submit for processing your visa:

http://www.immihelp.com/visitor-visa/sponsor-documents.html

And here you can find the list of all documents that you will need to submit:

http://www.immihelp.com/visitor-visa/visitor-documents.html

While your employer should be able to provide all ITR documents for the organization, it is not required for an individual.

If you are paying taxes in India, Form -16 as a proof of tax is good enough as mentioned in the visitor-documents pages.

P.S. My husband got his H1-B recently and we submitted a copy of the last year's Form 16 only. ITR-V documents were not asked from us.

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