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Difference of salary amount in form 16 and form 26AS

01 August 2021

I joined the job in May 2020. But, my employer started deducting TDS from salary since Sep 2020.

Form 26AS is showing the salary amount from Sep 2020 onwards. Even provisional form 16 from TRACES website shows Salary from Sep 2020 only.

But, Form 16 from employer shows salary from May 2020 onwards.

However TDS is same in both the forms.

Which salary amount should I consider while filing ITR? Can I let go of the amount paid to me from May 2020 to Sep 2020.

Because, I think that Income tax dept verifies salary and TDS amount from 26AS only.

Or, do they have access to the form 16 issued by employer too.

Expert opinion requested.

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6 Replies

Samantha J (1236 Points)
Replied 01 August 2021

No way. Take Form 16 value

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Asit Kumar (18 Points)
Replied 01 August 2021

Originally posted by : Samantha J
	No way. Take Form 16 value

Sir, but what is the basis of verification for Income tax dept? Is it Form 16 or 26AS?

I have noticed if by mistake 26AS shows more salary than form 16, then Dept assumes more salary and sends demand notice to taxpayer.

Are the data given in Form 16 by employer, available with Dept too?

In my case provisional form 16 from TRACES website also showing salary from Sep 2020 only.

I want a healthy discussion over this issue

jagdish chhugani (engineer) (1004 Points)
Replied 11 August 2021

you have to file a return on actual what you received cash voucher or bank transfer and actual TDS deducted. form 26A will show TDS collected. The same should be in form 16. if less deducted by employer pay via form 280 self-assessment tax or you will get notice u/s) 139(9) or demand notice u/s) 143(1)

D13 The amount payable (D11 –D12)(if D11 > D12) should be 0

D14 Refund(D12 - D11)(if D12 > D11) should be 0 of more

CMA Poornima Madhava (CMA) (13112 Points)
Replied 11 August 2021

It would be inappropriate to disclose salary from sep onwards. The employer is required to revise the TDS returns (to include missing entries) and issue a revised form 16.

Have you checked with the employer about the reason for this discrepancy?

jagdish chhugani (engineer) (1004 Points)
Replied 11 August 2021

One should be honest to file return. File your return as per your salary in hand received officially, your employer did right or wrong not your problem, as I suggested follow rules and file your income tax return. If your employer not deposited TDS and collected from you then you can talk to your employer. Follow my previous comments

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jagdish chhugani (engineer) (1004 Points)
Replied 11 August 2021

Normally TDS is deducted when you reached threshold of 250,000 , 87A rebate also to be taken in consideration, once you cross 250k bracket TDS starts, before that you should declare your savings, HRA , etc once you cross taxable limits TDS starts. Please visit free income tax soft software www. pankaj batra.com