Form 16 vs Form 26AS Mismatch (2025): Step-by-Step Fix, Causes, Pro Tips & FAQs
If your TDS shown in Form 16 doesn’t match Form 26AS (or AIS/TIS), don’t panic. This in-depth explainer walks you through
why mismatches happen, how to reconcile them without losing tax credit, and exactly what to do next.
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A mismatch usually means either the deductor’s TDS return has an error (PAN/TAN/challan/amount), the deposit/reporting is delayed,
or you have an oversight in income clubbing or multiple deductors. The cure is methodical: identify → confirm documentary trail → get the deductor to revise → re-check → file clean ITR.
Table of Contents
- Know Your Forms: Form 16, 26AS, AIS & TIS
- Top Reasons for Mismatch (With Examples)
- 10 Rapid Checks Before You Call HR/Bank
- Step-by-Step Reconciliation Guide
- Handy Tables: Scenarios, Timelines, and Fixes
- Case Studies You’ll Recognize
- Document Checklist (Download-friendly)
- Prevention Plan for Next Year
- Common Mistakes & How to Avoid Them
- FAQs
- Takeaways & Next Actions
1) Know Your Forms: Form 16, 26AS, AIS & TIS
Form 16 (Salary TDS Certificate)
Issued by your employer after year-end, Form 16 summarises your total salary, exemptions, deductions claimed under Chapter VI-A,
taxable income, and TDS deducted & deposited. It’s your employer’s certificate—but not the department’s tax ledger.
Form 26AS (Annual Tax Statement)
26AS is the Income Tax Department’s view of tax credits mapped to your PAN: TDS/TCS, advance/self-assessment tax, and certain
specified transactions. Your ITR processing relies primarily on this ledger for granting TDS credit.
AIS (Annual Information Statement)
AIS captures a wider set of financial transactions (interest, dividends, securities trades, high-value spends) as reported by
various entities. It complements—not replaces—26AS for reconciliation.
TIS (Taxpayer Information Summary)
TIS is a condensed, de-duplicated summary derived from AIS. If AIS has variations, TIS shows a reconciled number to guide you
during ITR prep.
Hence, claim TDS as per 26AS unless you’ve confirmed and fixed reporting errors with the deductor.
2) Top Reasons for Mismatch (With Real-World Examples)
| Reason | How it Appears | Priority Fix |
|---|---|---|
| Wrong PAN quoted in TDS return | Form 16 shows TDS but 26AS has zero credit for that employer | Employer files correction (PAN field) in their TDS statement |
| Delayed or missed TDS deposit/reporting | TDS reflects in Form 16 but not yet in 26AS close to filing date | Follow up for challan deposit & revised return; re-check 26AS later |
| Data entry errors (amount/challan/TAN) | Partial credit or mismatched amounts in 26AS | Deductor revises statement with correct challan & amounts |
| Multiple employers/banks in the year | One employer/bank appears; the other is missing | Collect all Form 16/interest TDS certificates; ensure both filed TDS |
| Income heads missed (e.g., bank interest) | 26AS shows TDS from bank; not considered in ITR draft | Include the related income & credit; adjust deductions accordingly |
| Job switches and overlapping payrolls | Double basic exemption or wrong slab considered | Use consolidated salary, re-compute tax, and match with 26AS |
| Incorrect TAN of deductor | Credit appears under an “unknown” deductor name | Confirm TAN with employer; get corrected statement filed |
Keep salary slips, bank proofs, and written follow-ups—they matter if escalation is needed.
3) 10 Rapid Checks Before You Call HR/Bank
- Download the latest Form 26AS, AIS, and TIS from the e-filing portal.
- Verify your PAN spelling and number on Form 16/TDS certificates.
- Match the deductor’s TAN and legal name in 26AS vs Form 16.
- Check challan numbers and amounts (if shared by employer).
- Confirm quarter-wise TDS posting (Q1–Q4) vs payroll periods.
- Identify all bank interest TDS lines in 26AS and map to income.
- Look for credits in 26AS from old employers or one-time contracts.
- Compare gross salary & exemptions in Form 16 with payslips/CTC.
- Make a mismatch table (who, what, how much, which quarter).
- Screenshot or export proofs—payslips, TDS certificates, emails.
4) Step-by-Step Reconciliation Guide
-
Pinpoint the exact mismatch.
Create a 3-column grid: Form 16 amount · 26AS amount · Difference. Add deductor name/TAN and quarter. -
Validate your PAN/TAN mapping.
If the PAN or TAN is off even by a character, lodge a correction request with the deductor’s compliance team. -
Ask the deductor to file a correction statement.
This usually fixes wrong PAN/TAN/challan/amount issues. Keep the acknowledgement/UTR reference. -
Re-check 26AS after the next cycle.
Corrections typically reflect in 7–30 days. Keep a reminder so you don’t miss the update. -
Align your ITR with 26AS/AIS.
Until fixed, claims beyond 26AS credit can trigger processing demands or refund holds. -
Escalate if the deductor is unresponsive.
Use formal email, HR/tax desk escalation, and retain evidence (payslips, bank proof of TDS deduction). -
File a revised ITR (if needed).
If you already filed and a correction later appears in 26AS, consider a revised return to claim rightful credit.
5) Handy Tables: Scenarios, Timelines, and Fixes
5.1 Scenario Matrix—What You See vs What It Means
| What You See | Likely Cause | Action |
|---|---|---|
| Form 16 TDS > 26AS TDS | Deductor error or delay; wrong challan mapping; missed reporting | Get deductor to revise; wait for 26AS update; then file/revise ITR |
| 26AS shows TDS from bank not in your draft ITR | Income head missed (interest) | Include interest income; take TDS credit as per 26AS |
| Unknown deductor appearing in 26AS | TAN mis-match or similar name | Verify TAN with employer; get corrected statement if wrong |
| No TDS in 26AS for a known deduction | Wrong PAN in deductor’s return or TDS not deposited | Insist on correction + deposit; escalate if needed |
5.2 Payroll & TDS Timeline (Indicative)
| Period | Employer Action | What You Should Do |
|---|---|---|
| Monthly | Deduct & deposit TDS | Keep payslips; check YTD tax |
| Quarterly | File TDS return (salary/non-salary) | Check 26AS after each quarter |
| Year-end | Issue Form 16 | Match Form 16 with 26AS/AIS before ITR |
| ITR window | — | File with 26AS/AIS-aligned numbers |
5.3 Proofs That Strengthen Your Case
| Document | Why It Matters | Where to Get |
|---|---|---|
| Payslips & salary statement | Shows TDS actually deducted | Employer HR/Payroll portal |
| Form 16 / TDS certificates | Deductor’s official summary | Employer/bank |
| 26AS/AIS/TIS exports | Department ledger/summary | Income-tax e-filing portal |
| Email trail | Proof of timely follow-ups | Your mailbox |
6) Case Studies You’ll Recognize
Case A: Switched Jobs in November
Priya worked at Company X (Apr–Nov) and Company Y (Dec–Mar). Company X filed TDS correctly; Company Y delayed Q4 filing.
Her Form 16 (Y) showed TDS that 26AS didn’t—for two weeks. Fix: HR at Y filed correction; 26AS updated; Priya filed ITR with full credit.
Case B: Bank Interest Overlooked
Rahul’s 26AS had ₹1,950 TDS from a fixed deposit. He hadn’t included the interest income in his draft ITR, risking a CPC mismatch.
Fix: He added the interest income, claimed the TDS credit per 26AS, and avoided a notice.
Case C: Wrong PAN by Contractor
A freelance designer, Aisha, saw zero 26AS credit for a project even though the client shared a TDS certificate.
Root cause: client entered a wrong PAN digit in the TDS return. Fix: client filed a correction; 26AS reflected in ~2 weeks; Aisha filed a revised ITR to claim her refund.
7) Document Checklist (Print-Friendly)
- Form 16 from every employer for the year
- Latest Form 26AS, AIS, and TIS (downloaded just before filing)
- Payslips (especially those showing monthly TDS)
- Bank TDS certificates / interest statements
- Proof of advance/self-assessment tax (if paid)
- Email trail with deductors requesting corrections
- Any challan details shared by employer/bank
8) Prevention Plan for Next Year
Quarterly Discipline
- Calendar a reminder after each TDS quarter to check 26AS.
- Verify that your employer/bank details (PAN/TAN) are correct.
- Maintain a running sheet of gross income vs TDS.
Salary & Investments
- Update proof submissions (HRA, investments) on time.
- Track interest/dividend credits; don’t wait till July.
- If you change jobs, inform the new employer about prior income.
9) Common Mistakes & How to Avoid Them
- Claiming TDS beyond 26AS credit. Avoid demands—match your claim to 26AS.
- Ignoring bank TDS lines in 26AS. Add corresponding income; else mismatch flags.
- Assuming Form 16 is the final word. It’s important, but 26AS/AIS governs credit.
- Not revising ITR when 26AS updates. If material, revise to capture rightful refund.
- Failing to escalate with evidence. Keep polite but firm written records.
10) Frequently Asked Questions (FAQs)
- Q1. Which should I rely on if there is a mismatch—Form 16 or 26AS?
- Rely on 26AS/AIS. That’s the ledger CPC uses to allow TDS credit during ITR processing.
- Q2. My employer says TDS is deposited, but 26AS doesn’t show it. What next?
- Ask for challan details and insist on a corrected TDS return. Re-download 26AS after the next update cycle.
- Q3. How long do corrections take to appear in 26AS?
- Usually within 7–30 days post correction filing, but it can vary by quarter and processing volume.
- Q4. Can I still file ITR with a mismatch?
- Technically yes, but it risks a demand or refund delay. Better to reconcile and then file (or file/revise once fixed).
- Q5. What if the deductor refuses to correct?
- Escalate within the organisation (HR/Finance). Keep documentary proof. You may also seek professional assistance for further escalation.
- Q6. AIS shows an income I don’t recognise.
- Use the AIS feedback feature to flag “income not identifiable/incorrect.” Keep supporting evidence ready.
- Q7. I changed jobs mid-year. How do I prevent mismatches?
- Give your new employer prior income/TDS details so they apply the right slab and report correctly.
- Q8. My bank deducted TDS but interest income is not in my records.
- Add that interest to “Income from Other Sources,” and claim the TDS credit showing in 26AS.
- Q9. Can I claim TDS that appears in 26AS next year?
- Generally, you claim TDS in the year of the related income. If posted late, consult a professional about the correct approach (revised ITR vs claim mechanics).
- Q10. Will mismatch affect my refund?
- Yes—refunds can be delayed or adjusted if claimed credit exceeds 26AS/AIS.
- Q11. Do I need to attach proofs with ITR?
- No attachments are needed with e-filing, but retain documents for verification or if a notice is issued.
- Q12. Is TIS the same as AIS?
- No. TIS is a concise summary derived from AIS. Always refer back to AIS/26AS when details matter.
- Q13. My Form 16 shows Section 80C deductions not in pre-fill.
- Pre-fill may miss employer-side data sometimes. You can enter deductions manually—but ensure proofs are valid.
- Q14. I already filed and then 26AS updated. What should I do?
- If it materially changes your credit/refund, file a revised return within the permitted timeline.
- Q15. Is there a way to avoid all this next year?
- Yes—quarterly checks of 26AS, proactive payroll proofs, and timely follow-ups with banks/employers make mismatches rare.
11) Takeaways & Next Actions
- Trust the tax ledger (26AS/AIS) for TDS credit decisions.
- Build a simple mismatch table and get deductors to correct returns.
- Re-download 26AS after corrections and align your ITR.
- Keep evidence—payslips, TDS certificates, and email trails.
- Set quarterly reminders to check 26AS next year.
Disclaimer: This explainer is for education and planning. For specific cases, consider professional advice.