Income tax
Form 16 vs AIS vs Form 26AS
Learn what each tax record shows, where mismatches come from, and why none of the three should be copied blindly into an income-tax return.
About this guide
Reference directory
What Form 16 shows
Form 16 is issued by an employer when the applicable conditions are met. Part A contains employer, employee and tax-deduction details. Part B gives the salary computation, exemptions, deductions reported to the employer and resulting tax calculation. With multiple employers, a person may receive more than one Form 16.
What Form 26AS shows
Form 26AS is primarily a tax-credit statement. It helps verify tax deducted or collected at source, advance tax and self-assessment tax recorded against the PAN. A missing credit should be resolved with the deductor or through the proper correction process rather than claimed solely because a payslip shows a deduction.
What AIS adds
The Annual Information Statement can show broader information reported by institutions, such as interest, securities transactions and other specified activity. The Taxpayer Information Summary presents aggregated categories. AIS information can contain timing, classification or duplication issues and includes a feedback mechanism.
How to reconcile
Start with your own records: salary slips, bank interest certificates, broker statements, rent and capital-gains calculations. Compare these with Form 16, Form 26AS and AIS. Investigate differences before filing. A mismatch does not automatically mean the AIS is correct or that the income can be ignored.
Common mismatch example
Interest may appear in AIS even when it is absent from Form 16 because the employer did not pay it. Conversely, salary TDS may appear in Form 26AS but the return still needs the full taxable salary computation. Each record answers a different question.
Sources and verification
Use these references to verify this income tax guide. Check the document date, relevant period and any conditions before relying on a figure or rule.
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