Income tax · Individuals and salaried
Form 16, Form 26AS and the AIS don't match. Why, and what should I do?
Short answer
Form 16 shows only your employer's view of salary and TDS. Form 26AS shows tax credits from all deductors, and the AIS shows almost every reported transaction, including interest, dividends, share sales and rent. Differences arise from late or wrong TDS returns, other income the employer does not know about, and duplicate or wrong entries. Report income as per facts, ask deductors to correct their TDS returns, and give feedback on wrong AIS entries before filing.
What each document is
| Document | Prepared by | Shows |
|---|---|---|
| Form 16 (now Form 130) | Your employer | Salary, exemptions, deductions it allowed, and TDS on salary |
| Form 26AS | Income Tax Department | TDS and TCS by every deductor, advance and self-assessment tax, refunds |
| AIS and its summary, the TIS | Income Tax Department | Reported transactions: salary, interest, dividends, rent, share and mutual fund sales, property deals, foreign remittances |
From tax year 2026-27, Form 26AS and the AIS are replaced by a single Form 168. For FY 2025-26 returns you still use Form 26AS and the AIS.
Common reasons for a mismatch
- The employer or bank filed its TDS return late, or quoted a wrong PAN or amount.
- Two employers in the year: each Form 16 covers only its own period.
- Income your employer did not know about: savings and FD interest, dividends, capital gains, rent.
- Duplicate or wrong entries in the AIS, or a transaction that belongs to someone else.
- Timing: interest credited in one year and received in another.
What to do before filing
- Download all three and compare line by line.
- Missing TDS credit: ask the deductor to file a correction statement. You can claim only what shows in Form 26AS (or Form 168).
- Wrong AIS entry: use "Submit feedback" on the AIS (for example "information is not fully correct" or "relates to another PAN"). The source is asked to confirm or correct it.
- Correct but missing from Form 16: include it in your return. The department matches your return with the AIS, so leaving it out invites a notice.
- Keep working papers: bank interest certificates, capital-gains statements, rent receipts.
If a notice comes anyway
An intimation under section 143(1) (now 270(1)) or a mismatch notice usually lists the difference. Reply with the reconciliation; see intimation under section 143(1).
Legal basis
- Section 203 (TDS certificates) and section 285BB (annual information statement), Income-tax Act, 1961
- Forms 130 (formerly Form 16) and 168 (replacing Form 26AS and the AIS), Income-tax Rules, 2026, for tax year 2026-27 onwards
Official sources
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