Non-reciprocity limits the potential of time division duplexing (TDD) massive multiple-input and multiple-output (MIMO) systems. Due to the reciprocal channel, there is no need for downlink (DL) pilot transmission implies computational complexity reduction and saving precious time resources. In this study, the DL channel matrix is estimated using the uplink channel matrix by a novel reciprocity calibration technique. Non-reciprocity arises due to the hardware mismatch (HM) across the base station (BS) and the user terminal (UT)/both. Its detrimental effect causes amplitude and phase impairment in the downlink signal transmission. Since a massive MIMO network has a large number of antenna elements across the BS, hence the instantaneous HM coefficient cannot be determined accurately. For solving such a problem, the authors use the statistical response of the hardware unit. Considering a complex Gaussian hardware response across each antenna terminal, the probability density function (PDF) of amplitude and phase mismatch is derived. They also derive the joint PDF of amplitude and phase mismatch, considering the HM. Simulation results address the sensitivity and complexity for evaluating the sum-rate capacity under three linear precoders (matched filter, regularized zero-forcing, and zero-forcing), which validate their effectiveness in this scenario.