Comparison of 26as and form 16

26AS is Assessee wise which contain all tax deductions details from your Income (Contains Tax deductions by different deductors by way of issue of Form 16 and Form 16A ) where as Form-16 and 16A are deductor wise issued by a deductor containing tax deducted by him only. Hence 26AS is Comprehensive. In simple terms if all your receipts subject to T.D.S then Totals of Form 16 and 16A reflect 26AS balance

While filing return of Income u/s.139(1), all Incomes reflected in 26AS should be offered. Further those Incomes which are not subject to T.D.S shall also be shown in Return of Income even though not reflected in 26AS. But if any advance amount you received is subject to T.D.S and reflected in 26AS then such advance amount need not to be shown in Return of Income.( As per T.D.S provisions, advance amount will also subject to T.D.S)