AIS, Form 26AS और Form 16: Mismatch होने पर क्या करें?

AIS provides reported information and feedback facilities; Form 16 relates to salary/TDS reporting by the employer. Annual tax statements need to be selected for the correct period: the department identifies Form 26AS for the older framework and Form 168 for Tax Year 2026–27 onward. These documents are related but not interchangeable. ^{[1] [2]}

Classify the difference

Check whether the mismatch is an amount, PAN, period, duplicate transaction, ownership share or missing credit. Compare certificates and challans with the actual income/payment records. Information shown by a third party does not by itself determine the final taxable classification.

Use the appropriate correction channel

Provide AIS feedback where appropriate and follow up with the reporting employer/deductor or other source for corrections. Keep evidence of requests and responses. Do not assume feedback instantly changes every tax-credit record or that a pending correction permits an unsupported credit claim. ^[1]

Practical preparation checklist

• Correct-period AIS and annual tax statement.
• Employer/deductor certificates and underlying records.
• Mismatch classification and supporting evidence.
• Feedback/correction trail and reviewed return treatment.

Illustrative example

A bank-reported transaction appears twice in an information statement. The taxpayer should reconcile the actual records and use the appropriate feedback process, rather than automatically double the reported income or delete it without evidence.

Avoid this mistake

Do not file using whichever statement produces the lower tax. Reconcile all relevant sources and explain unresolved differences. For a new Tax Year, check current form terminology instead of assuming a historical Form 26AS screenshot is the current statement.