My Form 16 shows a higher salary than my AIS and 26AS — which is right?

Why they differ

• Form 16 Part B shows your full gross salary — including allowances and perquisites — before exemptions and deductions.
• 26AS / AIS report the amount the employer reported for TDS. Employers sometimes report salary net of exempt allowances (HRA, LTA) or handle perquisites/March salary differently, so the figure looks lower.
• Other causes: two employers in the year, a revised TDS return, or a genuine employer error.

Which figure do you use?

Report salary as per Form 16 Part B (your actual gross and the exemptions), which is the correct legal basis. The TDS credit you claim comes from 26AS/AIS. A small gross difference from exempt allowances is fine and expected.

When to act

• If AIS is genuinely wrong (e.g. shows income that isn't yours), submit feedback in the AIS to flag it.
• If Form 16 itself is wrong, ask the employer to revise the TDS return and reissue Form 16.
• Keep salary slips and Form 16 — reconciling now avoids a 143(1)(a) adjustment notice later.

Who it helps

Any salaried taxpayer seeing a mismatch before filing — usually harmless, but reconcile and document it.