Before you click "Submit" on your tax return, there is one crucial step: reconciling your Form 16 with your Annual Information Statement (AIS) and Form 26AS. In recent years, the Income Tax Department's automated processing engines have started flagging even minor mismatches, resulting in automated demand notices. Let's look at how to resolve these discrepancies.

Why Mismatches Occur

Discrepancies usually happen due to:

• Delayed TDS Filing: Your employer deducted TDS but filed their quarterly return (Form 24Q) late, meaning the credit does not yet reflect in your Form 26AS.
• Incorrect PAN: Your employer entered your PAN incorrectly in their tax return.
• AIS Duplicate Entries: Joint bank account transactions or incorrect stock broker reporting can create duplicate entries in your AIS.

Step-by-Step Resolution

If you spot a mismatch:

1. Do Not Over-Claim: Only claim the TDS amount that actually appears in your Form 26AS/AIS. Claiming more will trigger an automated notice under Section 143(1).
2. Contact Your Employer: Request your HR or payroll team to file a TDS correction statement to update the records with the government.
3. Submit AIS Feedback: If your AIS contains duplicate or incorrect transactions, log into the e-filing portal, navigate to the AIS tab, select the transaction, and choose "Information is not correct" or "Information belongs to another person".