Three documents, three names that blur together, and one season's worth of confusion. But here's the part nobody says out loud: knowing the differencebetween AIS, Form 26AS and Form 16 won't save you a rupee. Reconcilingthem will — and knowing what to do when they don't match is the line between a refund that lands and a notice that doesn't.
So let's keep this practical. What each one actually is, how to match them in three steps, and how to fix a mismatch fast.
The four documents, in one table
| Document | From | What it shows |
|---|---|---|
| Form 16 | Your employer | Your salary breakup, deductions and the TDS deducted on salary.Use it to: Report salary income and claim deductions. |
| Form 26AS | Income Tax Dept (TRACES) | Tax credits only — TDS, TCS, advance/self-assessment tax, refunds, property TDS.Use it to: Confirm the tax already deposited against your PAN. |
| AIS | Income Tax Dept | Everything reported about you — salary, interest, dividends, share/MF sales, property, remittances.Use it to: Catch every income source so you miss nothing. |
| TIS | Income Tax Dept | The tidy, category-wise summary of AIS, with a 'derived value' per head.Use it to: It pre-fills your ITR — your reconciled figure. |
The one-line version: Form 16 is what your employer says. Form 26AS is the tax that actually reached the government. AIS is what everyone else reported about you. TIS is the tidy summary that pre-fills your return. You file from your real numbers — and your job is to make all four agree.
Seeing a mismatch? Find your fix
Most filing panic comes down to one of these. Pick what you're looking at:
Mismatch resolver
What are you seeing? Tap it for the fix.
The fix
That's the GROSS sale value, not your profit. AIS reports the full amount you received; you're taxed only on the gain (sale − cost). Report the actual capital gain, keep your broker/CAMS statement, and never copy the AIS figure straight in as income.
Work out the real gain →How to reconcile, in three steps
- Match Form 16 to Form 26AS.The TDS your employer shows on Form 16 must appear in your 26AS. If 26AS shows less, the tax wasn't deposited — you can only claim what's in 26AS, so chase the deductor.
- Sweep your AIS for missed income.Go income-by-income — savings interest, FD interest, dividends, capital gains. Anything real that you'd forgotten goes into your return.
- Fix the wrong AIS entries with feedback. Duplicate, not yours, wrong amount? Submit the matching feedback on the portal so your TIS — and your pre-filled ITR — reflect the truth.
Up to 30 days
How long the source can take to respond to your AIS feedback — which is why you check your AIS in June, not on the 30 July deadline.
File from your real income, then make every document agree. The mismatch you ignore is the notice you'll answer.
What it means for you
Honest take: don't overthink the vocabulary. You need exactly three moves — confirm your TDS (Form 16 against 26AS), catch every income (the AIS sweep), and correct what's wrong (feedback). Do them once, early, and filing becomes a formality instead of a gamble.
Once your numbers are clean, the rest is quick: confirm the right ITR form, turn any gross AIS sale value into your actual capital gain, and you're ready to file — reconciled, and notice-proof.
For AY 2026-27 (FY 2025-26). Based on the Income Tax e-filing portal and reputable sources at the time of writing; portal features and timelines can change. Always reconcile against your own bank, broker and investment records before filing. General information, not tax advice.