Form 16 vs Form 26AS vs AIS: What Does Each One Show, and Which Do You Use to File Your ITR?

• →Form 16 vs Form 26AS (Form 168) on TDS: Form 26AS wins. It reflects what your employer actually deposited with the government. If your Form 16 shows a higher TDS figure than Form 26AS, the credit available to you is only what appears in Form 26AS. The reconciliation chain is: salary slips to Form 16 Part A to Form 26AS. See salary slip and Form 16 reconciliation for the field-by-field check.
• →Form 26AS vs AIS on salary income: AIS data sourced from TDS returns (the same feed as Form 26AS) is consistent with Form 26AS. If AIS shows a salary figure that differs from your Form 16, cross-check with Form 26AS. Raise an AIS feedback correction on the portal before filing if the department's reported figure is wrong.
• →AIS entries with no Form 16 match: these are real income the ITR must declare. Common examples include FD interest from a bank, dividend from a company, or redemption proceeds from a mutual fund, all of which bypass Form 16 entirely.
• →Employer has not issued Form 16: you can still file. Use salary slips plus Form 26AS (Form 168) plus AIS as substitutes. See filing ITR without Form 16 for the step-by-step.

For the ITR you are filing now (AY 2026-27, FY 2025-26), your employer issues Form 16 and the portal shows Form 26AS. Form 130 replaces Form 16 and Form 168 replaces Form 26AS only for Tax Year 2026-27 onward (income earned from 1 April 2026). Full details at Form 16 Is Now Form 130 and Form 26AS Is Now Form 168.