New Delhi, June 21 -- As income tax return (ITR) filing for assessment year (AY) 2026-27 gathers pace, many salaried taxpayers are relying on Form 16 issued by their employers to prepare their returns. However, a common issue that can arise during the filing process is a mismatch between the tax deducted at source (TDS) reflected in Form 16 and the amount appearing in Form 26AS.

Since both documents contain information related to tax deducted from a taxpayer's income, any difference between the two can create confusion over which figure should be used while filing the return.

Form 16 is a TDS certificate issued by an employer to a salaried employee. It contains details of salary paid during the financial year and the tax deducted and de...