Form 16, AIS & 26AS Reconciler (India) and ITR Form Chooser

About the Form 16, AIS & 26AS Reconciler (India) and ITR Form Chooser

Before you file, three documents should tell the same story: Form 16 from your employer, the Annual Information Statement (AIS) from the e-filing portal and Form 26AS from TRACES. The portal pre-fills your return from the last two, and your TDS is credited from what the deductor reported — so a salary, an interest line or a TDS figure that differs is worth sorting out first.

Open the PDFs here (passwords are typed on this page and used only by your browser) or try made-up documents. The tool reads the salary, deductions and tax of each Form 16, the information lines of the AIS and the deductors of Form 26AS, lets you check every figure it read, and compares them: salary and TDS on salary, interest, dividends, rent, business receipts, sales of shares and fund units, and the TDS and TCS credits in total. It flags documents of another PAN or year, credits not yet final and an employer missing from Form 26AS, suggests the ITR form, compares the old and new regimes with the income tax calculator’s rules, and gives a checklist to download as a PDF.

Without a pass, the free preview shows the return form to file in full, with the first rows of the comparison, of what to look into and of the checklist; a Premium pass unlocks every figure — the tax under both regimes and the balance after TDS too — with the summary, the CSV and the checklist PDF.

What each document is

• Form 16 is the certificate your employer gives for TDS on salary: Part A comes from the TDS returns the employer filed (the quarters, the amounts paid and the tax deducted and deposited); Part B shows the salary, exemptions, deductions and the tax worked out. From Tax Year 2026-27 it is Form No. 130 under rule 215 of the Income-tax Rules, 2026, with the same items and new section numbers; the tool reads both.
• The AIS (Form No. 168, rule 245) lists the information reported about you: TDS and TCS line by line, and financial transactions such as interest, dividends and sales of securities and fund units, by information code — TDS-192 for salary, TDS-194A for interest, SFT-015 for dividends, SFT-017 for sales of securities and fund units.
• Form 26AS, the annual tax statement from TRACES, lists every deductor and collector by TAN with the amounts and the tax, and the booking status of each credit (F final, U unmatched, P provisional, O overbooked).

What is compared

• Salary and TDS on salary in all three. A Form 16 that shows more TDS than Form 26AS means the employer has not filed or has misreported its TDS return: ask it to correct the return, because the credit you get is what the deductor reported.
• Interest, dividends, rent and business receipts: the AIS has everything reported, with or without TDS; Form 26AS only what had TDS. Report the AIS amounts — savings interest, deposit interest and interest on a refund — gross of TDS.
• Sales of shares and fund units: the AIS shows the sale value, not the gain. Work out the gains with your statements (the mutual fund CAS analyzer and the FIFO capital gains calculator help) and enter them.
• TDS and TCS in total, the PAN and year of every document, credits not yet final, and an employer’s TAN missing from Form 26AS.

Where an AIS line is wrong or not yours, the AIS on the e-filing portal lets you give feedback on that line before you file.

The return form and the regime

The form is chosen with the rules of the ITR documents checklist: ITR-1 for a resident individual with salary, up to two house properties, other sources and long-term equity gains up to ₹1.25 lakh, and total income up to ₹50 lakh; ITR-2 with other capital gains, foreign assets, a directorship, unlisted shares or losses to carry forward; ITR-3 with business income, F&O and intraday trading included; ITR-4 for presumptive income.

The regime comparison uses the salary from Form 16 (with the employer’s NPS contribution), the interest and dividends from the AIS, the gains you enter and, for the old regime, the exemptions and deductions you enter — prefilled from Form 16 where your employer had them. The balance is the lower of the two taxes less the TDS and TCS in Form 26AS and any tax you paid.

Limitations

• It reads the PDFs the portal, TRACES and employers produce; a scanned or printed copy has no text to read. Employers’ own Form 16 layouts vary: check the figures read and correct any.
• It does not file anything or contact the portal, and it does not download your documents for you.
• Lottery and similar winnings (taxed at 30% on their own) and business income are not in the regime comparison; use the income tax calculator or the presumptive tax checker for those.
• The AIS JSON file and the Taxpayer Information Summary are not read — open the AIS PDF.
• For individuals. HUFs, firms and companies have other forms and rules.

Privacy

Your documents and their passwords stay in your browser: the PDFs are opened and read on your device, nothing is uploaded, and nothing is kept after you close the page.