Job changer
Collect both Form 16s. Check whether the second employer knew about the first salary when estimating tax. Reconcile combined salary and total deposited TDS before comparing regimes.
Three records, three jobs
Do not force Form 16, AIS and Form 26AS to match line for line
Form 16 explains an employer’s salary and TDS. Form 26AS records tax credits and specified transactions. AIS is a broader information statement. Reconcile by source and reason, not by copying one grand total.
| Record | Start with | Compare against | If different |
|---|---|---|---|
| Form 16 Part A | Employer details and TDS deposited | Employer TDS entries in Form 26AS | Check TAN, quarter and correction status; ask payroll before changing a return figure. |
| Form 16 Part B | Salary, exemptions, deductions and tax computation | Payslips, employment periods and your own eligible evidence | Job changes can create two Form 16s and duplicated assumptions; combine facts, not employer estimates. |
| AIS / TIS | Interest, dividends, securities, property and other reported information | Bank certificates, broker statements and transaction records | Use the AIS feedback process when information is incorrect; do not omit correct income merely because TDS is absent. |
| Form 26AS | TDS, TCS, advance tax and self-assessment tax credits | Certificates, challans and the credit claimed in the return | A missing credit may need correction by the deductor or challan verification before it can support a claim. |
AIS shows bank interest
Match the institution, account and period to the bank’s annual certificate. Taxability and the amount of tax deducted are different questions.
A credit is missing
Keep the certificate or challan, but do not treat it as visible credit until the official record and correction path are checked.
A transaction is unfamiliar
Use the official AIS feedback workflow and retain evidence. An unfamiliar entry can be a reporting issue, but the page does not decide that for you.