ITR Query & Form 16 Query

1) For AY 24-25, Rebate limit is increased upto Rs.7.5L for Salaried & Rs.7L for Others, so tax will come Rs.0 upto that limit but ITR filing Limit is Rs.5L (Old) or Rs.7L or Rs.7.5L (New)-?

2) My friend work in Pvt Sector & he has not received form16 or Salary Slip & Salary also received in cash & Current Salary is Rs.4.75L. He expected from next year onwards he will receive Form 16, As he cross Rs.5L but New slab camed.So kindly suggest how can I help him to receive form16, As many employers in Pvt jobs having habit of not issuing form16 or salary slip to its employees.