![Form 16 vs Form 26AS vs AIS: Know the Difference [2025 Guide]](/web/image/blog.post/6/author_avatar/Form%2016%20vs%20Form%2026AS%20vs%20AIS:%20Know%20the%20Difference%20%5B2025%20Guide%5D?unique=bc66213)
🧾 Introduction
Many taxpayers get confused between Form 16, Form 26AS, and the new AIS (Annual Information Statement). Though all three are linked to your income tax, they serve different purposes and are generated by different sources.
In this blog, we’ll break down each form in simple terms, so you can file your Income Tax Return (ITR) without confusion or errors.
📌 What is Form 16?
- Issued by: Your employer
- Purpose: Shows details of salary paid and TDS (Tax Deducted at Source) deducted by your employer.
- When Issued: Usually by 15th June after the financial year ends.
📃 What Form 16 Includes:
- Your total salary income
- TDS deducted and deposited
- PAN and TAN of employer
- Declaration of deductions (like 80C, 80D, HRA, etc.)
✅ If you are a salaried employee, Form 16 is your primary document for filing your ITR.
📌 What is Form 26AS?
- Issued by: Income Tax Department (available on TRACES website)
- Purpose: It’s a tax passbook that shows all TDS, TCS, advance tax, and self-assessment tax paid under your PAN.
📃 What Form 26AS Includes:
- TDS from salary, interest, contract payments, etc.
- TCS (Tax Collected at Source)
- Advance tax/self-assessment tax paid
- Refunds received from the department
- High-value transactions (like property purchase)
✅ Use Form 26AS to verify that all your taxes have been correctly deposited with your PAN.
📌 What is AIS (Annual Information Statement)?
- Issued by: Income Tax Department (accessible via Income Tax Portal)
- Purpose: AIS is a comprehensive report that shows your income from all sources.
📃 What AIS Includes:
- Salary income
- Interest from banks
- Dividends, mutual fund redemptions
- Stock transactions
- Rent received, foreign remittances, etc.
✅ AIS helps in pre-filling your ITR and ensures full disclosure of income.
🧭 Key Differences – Quick Comparison Table
| Feature | Form 16 | Form 26AS | AIS (Annual Info Statement) |
|---|---|---|---|
| Who issues it? | Employer | Income Tax Dept. (TRACES) | Income Tax Dept. (Portal) |
| Who gets it? | Salaried employees | All PAN holders | All PAN holders |
| Shows salary income? | ✅ Yes | ❌ No | ✅ Yes |
| Shows TDS? | ✅ Yes (from salary) | ✅ Yes (from all sources) | ✅ Yes (detailed) |
| Shows interest income? | ❌ No | ✅ Yes (limited) | ✅ Yes |
| Shows investments? | ❌ No | ❌ No | ✅ Yes |
| Best used for | Filing ITR by salaried | Verifying TDS & tax paid | Complete income tracking |
🧠 When to Use Which Form?
| Purpose | Best Form to Use |
|---|---|
| Salaried person filing ITR | Form 16 |
| Checking if TDS is credited properly | Form 26AS |
| Tracking all income (even small) | AIS |
✅ It's best practice to check all three before filing your return.
🧩 Common Mistakes to Avoid
- Relying only on Form 16 (you may miss interest income or capital gains)
- Not matching Form 26AS and AIS with your ITR
- Ignoring AIS mismatches — can lead to notices from the department
✅ Conclusion
Each form — Form 16, Form 26AS, and AIS — plays a different role in your tax filing. Understanding the difference helps you:
- Avoid errors
- Report correct income
- Get faster refunds
- Stay compliant
✍️ Tip: Always download Form 26AS and AIS before filing your return, even if you have Form 16.