ITR filing AIS vs form 16


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When filing your Income Tax Return (ITR), you might notice a difference between the salary shown in Form 16 and that in your AIS and 26AS. Form 16 often includes tax-exempt perquisites, leading to a higher figure. You can generally file your ITR based on the AIS data, especially if it aligns with a lower salary that can be adjusted in ITR 1, provided this adjustment is consistent with the AIS figures.

23 July 2024 Salary in form 16 is higher and Salary in AIS and 26AS is less , which income should be considered to file ITR and also TDS amount is same in all three forms can we file ITR with less salary considering AIS.

23 July 2024 It seems the salary as per form 16 is inclusive of tax exempt perquisites.
You can file ITR based on AIS.

23 July 2024 Sir in that case can we lower salary amount which is being auto populated in ITR 1 as per form 16.

23 July 2024 Yes, provided it is concurrent to AIS data.


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