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Form 16 vs 26AS vs AIS: Reconcile Before You File

These three documents must agree before you file — a mismatch is the most common trigger for an income-tax notice. Here's what each is and how to reconcile them.

5 min read · finshark knowledge centre

before filing, your income and tax-credit figures should match across three documents. if they don't, the department's systems flag it — so reconciling first avoids notices and delays.

What Each Document Is

documentwhat it shows
form 16salary paid and tds deducted by your employer
form 26asall tax credited against your pan — tds, tcs, advance/self-assessment tax
ais (annual information statement)a wider view: salary, interest, dividends, securities & property transactions, and more

How to Reconcile

  • check that the tds in form 16 appears in form 26as;
  • match the income in ais against your own records (salary, interest, capital gains);
  • flag anything in ais you don't recognise — it can be corrected with feedback;
  • use the reconciled figures, not just form 16, when filing.

Common Mismatches

interest income missing from your return but present in ais; tds shown in 26as but not claimed; or a sale of shares/property reported in ais that you didn't include. each can prompt a notice.

We Reconcile It for You

our filing process starts by pulling and reconciling your 26as and ais, so your return matches the department's data from day one.

documents for itr file with a ca

this article is general information for indian businesses, not professional advice. speak to us before acting on it.

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