What is Form 16 / 26AS / AIS — Complete Guide for Salaried Employees
Three confusing-sounding documents appear every year during tax season: Form 16, 26AS, and AIS. What do they mean? When do you need them? How do you use them for ITR filing? And what to do if they don't match? Here's the complete breakdown.
Form 16 — Your Employer's Tax Certificate
What is Form 16?
Form 16 is a certificate issued by your EMPLOYER showing:
- Your gross salary for the financial year (April-March)
- Tax Deducted at Source (TDS) — income tax already deducted from your salary by employer
- Employer details — company PAN, TAN (Tax Collection Account Number)
- Your deductions claimed — if you claimed any under 80C, 80D, etc.
What does Form 16 show? (Example)
Your salary in FY 2025-26:
- Basic Salary: ₹8,00,000
- Dearness Allowance (DA): ₹2,00,000
- House Rent Allowance (HRA): ₹2,40,000
- Total Gross Salary: ₹12,40,000
- Standard Deduction: ₹50,000 (new regime)
- Taxable Income: ₹11,90,000
- TDS Deducted: ₹1,87,000
Who Issues Form 16?
Your employer issues it (HR/Payroll department). It's issued by 30 June of the following year. So for FY 2025-26 (April 2025-March 2026), employer issues by 30 June 2026.
How to Get Form 16?
- Check Payroll Portal: Workday, GreatPlus, BambooHR, or your company's portal. Download under "Documents" > "Tax Documents"
- Ask HR: Email HR/Payroll asking for Form 16. They'll email the PDF or share link.
- Physical Copy: Some companies still mail Form 16. Check your registered address.
26AS — The Income Tax Department's Record
What is 26AS?
26AS is a statement issued by the INCOME TAX DEPARTMENT (not your employer) showing all TDS & taxes paid against your PAN for the entire financial year. It's like a receipt from the government.
What shows up in 26AS?
- TDS on salary — from your employer (Form 16 data)
- TDS on interest income — from banks (on fixed deposits, savings account interest above ₹10K)
- TDS on freelance income — if you received freelance payments >₹20K from any client
- TDS on dividends — from mutual funds or shares
- TDS on rent — if you own property & collect rent
- Tax paid via advance tax — if you paid quarterly tax installments
Example 26AS Entry:
Your tax record for FY 2025-26:
| Source | TDS Amount | Deductee (Who Deducted) |
|---|---|---|
| Salary (Employer) | ₹1,87,000 | Your Company Ltd |
| Bank Interest (SBI) | ₹1,200 | State Bank of India |
| Freelance Project (Client ABC) | ₹5,000 | ABC Corp Pvt Ltd |
| Total TDS/Tax Paid | ₹1,93,200 |
How to Access 26AS?
- Visit incometax.gov.in
- Login with your PAN & password
- Go to "e-Services" > "View 26AS"
- Select financial year. Download PDF.
- Available from: 15 June onwards for the previous financial year
AIS — The New Format (Similar to 26AS)
What is AIS?
AIS (Annual Information Statement) is the new, improved version of 26AS launched in 2021. It shows the same tax information but in a more detailed & organized format. Both 26AS & AIS exist now — use whichever is available on the portal.
AIS vs 26AS: What's the Difference?
| Factor | 26AS (Old) | AIS (New) |
|---|---|---|
| Format | Text-based, simple | Detailed, categorized |
| TDS Details | Shows only TDS | Shows TDS + income details |
| Validation | Limited error checking | More validation flags mismatches |
| Who Uses? | Mostly salaried employees | Self-employed, business owners, freelancers |
| Availability | From 15 June | From 15 June |
How to Download AIS?
- Same as 26AS: incometax.gov.in > e-Services > View AIS
- Both documents are available on the portal. Download both & compare.
How to Use These for ITR Filing
Step 1: Download All Three
- ✓ Form 16 (from employer)
- ✓ 26AS (from incometax.gov.in)
- ✓ AIS (from incometax.gov.in)
Step 2: Compare the Numbers
Match these fields across all three documents:
- Your salary amount: Form 16 > 26AS TDS section. Should match exactly.
- TDS deducted: Form 16 TDS > 26AS TDS entry. Should match.
- Employer PAN: Form 16 > 26AS deductee PAN. Should match.
Example comparison:
- Form 16 says: Salary ₹12,40,000, TDS ₹1,87,000
- 26AS says: TDS on salary ₹1,87,000 (from Company Ltd)
- ✓ Match! Proceed with ITR filing.
Step 3: If Mismatch Occurs
If Form 16 salary ≠ 26AS salary:
- Contact employer immediately. Ask them to check if TDS return is correct.
- Ask employer to file Form 24 (correction in TDS return) if numbers are wrong.
- Wait 3-5 days for correction to reflect on 26AS (income tax portal updates).
- Download updated 26AS. Then proceed with ITR filing.
Why this matters? If you file ITR with mismatched data, income tax department will send a notice asking for explanation. You don't want that harassment. Better to fix NOW.
Step 4: Use in ITR Filing
- Open Form 16 > Copy salary amount > Paste in ITR-1 "Income" section.
- Open 26AS > Copy total TDS amount > Paste in ITR "TDS Paid" section.
- ITR automatically calculates: Tax Due = Income - Deductions. Refund = TDS Paid - Tax Due.
Use our Tax Calculator to cross-check your ITR calculation before filing on the portal.
Troubleshooting: What If Data Doesn't Match?
Scenario 1: Form 16 shows ₹12L salary, but 26AS shows ₹11.5L
Cause: Employer filed wrong TDS return, or last month's salary is pending.
Solution: Contact HR. Ask them to verify TDS return filed with income tax (Form 24). If salary was paid in March but TDS filed in April, 26AS may update later. Wait till 25 July, then recheck 26AS.
Scenario 2: Form 16 TDS = ₹1,87,000, but 26AS shows ₹1,90,000
Cause: Additional TDS from bank (interest income) or freelance work is also showing in 26AS.
Solution: This is correct! 26AS shows ALL TDS from all sources. Form 16 is only salary TDS. When filing ITR, use 26AS total TDS (₹1,90,000).
Scenario 3: 26AS shows TDS from employer I don't work for
Cause: Previous employer's TDS, or TDS filed under your old PAN (if you changed PAN).
Solution: Contact that old employer to file a correction (Form 24). Or file ITR anyway, and mention this in remarks. Income tax will investigate & correct.
Scenario 4: My employer hasn't filed TDS yet (26AS is blank)
Cause: Employer is late in filing TDS return (deadline is 30 June).
Solution: Contact employer to expedite TDS filing. Don't file ITR yet. If you must file by 31 July, you can file using Form 16 (don't wait for 26AS), but ask employer for written confirmation that TDS will be filed. Then, you can file revised ITR after 26AS updates.
Important Dates & Deadlines
| Event | Deadline | What to Do |
|---|---|---|
| Employer issues Form 16 | 30 June | Download & verify with payslip |
| 26AS becomes available on portal | 15 June onwards | Download & save. Recheck on 25-30 July. |
| Last day to file ITR | 31 July | File on incometax.gov.in |
| Last day to e-verify ITR | 30 days after filing | E-verify using Aadhaar OTP |
| Refund issued (after ITR accepted) | 15-30 days | Check refund status on portal |
FAQ
Is Form 16 the same as salary slip?
No. Salary slip (monthly) shows that month's salary & TDS. Form 16 (annual) shows full year's salary & total TDS for income tax filing. Keep both. Form 16 is the official document for ITR.
Can I file ITR without Form 16?
Technically yes, using salary slips. But Form 16 is the standard & safer. If employer refuses to issue Form 16, escalate to: company finance head > income tax department. It's illegal for employer to refuse.
What if I'm unemployed for part of the year?
You'll have multiple Form 16s (one from each employer). You'll also have multiple TDS entries in 26AS. While filing ITR, include income from all employers. 26AS will auto-aggregate all TDS.
Do I need to submit Form 16 & 26AS while filing ITR?
No. Just use them to fill ITR numbers. You don't upload them to the portal. Income tax portal auto-fetches Form 16 & 26AS data (pre-filled). You just verify & correct if needed. Keep physical copies for 5 years in case income tax asks.