Mismatch in Form 16 and AIS? How to fix issue before filing tax return

Income tax department may send notice if the information mismatch is not resolved

A common problem people face while filing income tax returns (ITR) is mismatch between Form 16 and the Annual Information Statement (AIS). A mismatch can raise red flags with the Income Tax Department and lead to scrutiny or a tax notice.

 

Let’s break down the problem and see how it can be fixed.

What is Form 16 and AIS

Form 16 is a certificate your employer gives you, showing the salary you earned and tax deducted at source (TDS).

 

AIS for a financial year contains information about taxpayers' incomes, financial transactions and other details. Taxpayers can access AIS information and submit their response (if needed) by logging into their income tax e-filing account.

 

 

Ideally, the numbers in Form 16 and AIS should match. But sometimes, they don’t.

Mismatches can occur due to:

• Wrong PAN/TAN number with banks or employers.

• Delay in TDS updates.

• Differences in reporting formats.

• Double reporting or missing entries.

• Multiple job switches in a financial year.

• Technical glitches/outdated data on AIS portal.

 

For example, your bank might have reported interest income under your PAN, but you forgot to include it in your ITR.  ALSO READ | Check out steps to fix errors in Annual Information Statement to file ITR

How to check and match

• Download your Form 16 from your employer or payroll portal.

• Download your AIS from the income tax portal.

• Compare entries, check salary figures, interest income, TDS amounts, etc.

• Use your Form 26AS too. It shows all TDS deductions reported against your PAN.

What to do if there’s a mismatch?

If you find a mismatch:

• First, inform your employer or the source (like a bank) to correct the wrong entry. They may need to revise their TDS return.

• If the AIS has an error, you can submit feedback online via the Income Tax portal. Mark the entry as “Incorrect” and explain the issue.

• Make sure your ITR reflects the correct and complete information.

Why it matters

Ignoring these mismatches can lead to a tax notice. The tax department now uses artificial intelligence to spot differences quickly. It’s better to fix things before filing, rather than face queries later.