AIS Salary Doesn't Match Form 16: Which Figure to File With

File with the figure your payslips and Form 16 support, after you've worked out why AIS differs. Most gaps between the salary in AIS (the Annual Information Statement) and Form 16 aren't errors. The two documents often show different lines of the same salary, or AIS counts a previous employer that the current Form 16 already includes. When one of them really is wrong, the fix depends on which one.

This applies to FY 2025-26 salary, filed as AY 2026-27. That return is still processed under the Income-tax Act, 1961, even though the Income-tax Act, 2025 has applied to income earned from 1 April 2026.

Where each figure comes from

Both documents start from the same source: the TDS statements your employer files every quarter.

• AIS shows salary in two places. Under TDS/TCS Information, each employer's entry lists the salary paid or credited and the TDS deducted, quarter by quarter. Under Other Information, AIS can also show the salary details your employer reported in the year-end salary annexure (the AIS FAQ calls it "Annexure II salary").
• Form 16 has two parts. Part A is generated from the TDS statements and shows tax deducted and deposited. Part B is your employer's own computation: gross salary, exempt allowances, deductions and the taxable figure. For FY 2025-26, employers had to issue it by 15 June 2026.

AIS reflects the TDS statement as it stands now. Form 16 reflects what your employer computed when it issued the certificate. If the employer filed a correction to its TDS statement after June, AIS shows the corrected figure and your Form 16 doesn't.

Five reasons they differ, and what each means

Example 1: gross vs taxable salary (no mismatch)

Rahul, on the old tax regime, sees ₹15,80,000 against his employer in AIS for FY 2025-26. His Form 16 says income chargeable under the head Salaries is ₹13,47,600. Part B explains the gap:

AIS's ₹15,80,000 matches Form 16's gross salary. Nothing needs correcting. In the ITR, Rahul enters the gross salary and claims the HRA exemption and deductions in the salary schedule, as Form 16 does. Under the new regime the HRA exemption isn't available and the standard deduction is ₹75,000, so the taxable figure would be different, while the gross salary in AIS would be the same.

Example 2: two employers (the double-counting trap)

Priya left her first employer in August 2025 and joined a second in September.

AIS and her real salary agree at ₹14,80,000. If she adds the two Form 16s together, she reports ₹19,80,000 and pays tax on ₹5,00,000 twice. If she files only employer B's Form 16 without reading it, she's fine here, but only because B included A's salary. If she hadn't declared the old salary to B, B's Form 16 would show ₹9,80,000 and she'd need to add A's ₹5,00,000 herself. Our post on two Form 16s after a job change covers the tax shortfall this usually leaves.

Example 3: AIS higher because the employer revised its statement

Arjun's Form 16, issued in June, shows gross salary of ₹15,80,000. In September, AIS shows ₹16,40,000 from the same employer. His March 2026 payslip shows a ₹60,000 arrear paid in the last week of March. The employer added it to its last-quarter TDS statement through a correction after issuing Form 16.

Here AIS is right and Form 16 is out of date. Arjun should report ₹16,40,000 and ask the employer for a revised Form 16 for his records. If he has already filed with ₹15,80,000, he should correct the return rather than wait for CPC to do it.

Which figure goes in your ITR

Neither document wins by default. The figure to file is your actual salary for the year, and the evidence for it is your payslips and Form 16 Part B, checked against AIS.

1. List every employer in AIS for FY 2025-26 and total their salary entries.
2. Total your payslips for April 2025 to March 2026, by employer.
3. Compare gross with gross. Use Form 16 Part B's gross salary, not the taxable figure at the bottom.
4. Explain every gap using the table above. A gap you can explain with a document isn't a problem.
5. File with the figure the documents support, and keep a one-page reconciliation with the return.

The salary schedule in the ITR utility is pre-filled from what your employer reported. You can edit it, and you should whenever the pre-fill doesn't match your reconciliation.

Fixing the document that's wrong

If AIS is wrong (for example, a reimbursement reported as salary, or the amount is off), give feedback on that entry in AIS. Use Information is not fully correct, enter the right amount, and say in the remark which document supports it. Don't deny an employer's entry when you did work there. Our post on every AIS feedback option, with examples shows how each choice changes the pre-fill, and how to submit AIS feedback has the clicks.

If a TDS quarter is missing or under the wrong PAN, feedback won't add the TDS credit. Write to your employer's payroll team, give your PAN, and ask them to file a correction statement for that quarter. Credit for TDS follows the employer's statement.

If Form 16 is out of date, ask for a revised Form 16 that matches the corrected TDS statement.

What CPC does with a mismatch

For AY 2026-27, CPC (the Centralized Processing Centre) processes your return under section 143(1) of the 1961 Act. One of the adjustments allowed under section 143(1)(a) is adding income that appears in Form 26AS, Form 16A or Form 16 but isn't included in the return. Before making it, CPC sends a notice proposing the adjustment, and you get 30 days to agree or disagree. A clear reconciliation is the best reply. Our post on the 30-day proposed adjustment notice walks through the response.

If you find the mistake in your own return first, a revised return fixes it. For AY 2026-27 that's open until 31 December 2026 without a fee; see the deadlines left for AY 2026-27 for what applies after that.

myutils.me is an independent app, not affiliated with the Income Tax Department. It brings back AIS and TIS for each PAN you add when you sync it, and shows salary reported per financial year by employer, which makes it easier to see a missing quarter or a second employer at a glance.

FAQ

Should I file my ITR with the salary in AIS or in Form 16?

With your actual salary, backed by payslips and Form 16 Part B. Use AIS to check it. Compare gross salary with gross salary, not with the taxable figure.

Why does AIS show my old employer's salary when my new Form 16 already includes it?

AIS lists what each employer reported. If you declared the old salary to your new employer, both AIS entries are correct and the new Form 16 already contains both. Count the old salary once.

My employer revised its TDS statement after giving me Form 16. Which do I trust?

The revised TDS statement, which is what AIS now shows, if it matches your payslips. Ask the employer for a revised Form 16.

Can AIS feedback fix TDS that's missing from my salary entry?

No. Feedback changes the figure used to pre-fill your return. Missing TDS needs a correction statement from your employer.

Will CPC raise a demand if my salary is lower than AIS?

It can propose to add the difference. You get a notice and 30 days to respond before the return is processed with the adjustment.

Sources

• AIS FAQ, Income Tax e-Filing portal
• Income Tax e-Filing portal