Difference of salary amount in form 16 and form 26AS

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.

Replies (6)
Quick Summary
A taxpayer is experiencing a discrepancy between their Form 16 and Form 26AS regarding their salary income. Form 16 shows salary from May 2020, while Form 26AS and provisional Form 16 only reflect salary from September 2020. The user is seeking clarification on which salary amount to declare when filing their Income Tax Return (ITR), concerned about potential discrepancies with the Income Tax Department. Experts advise declaring actual salary received and ensuring TDS is correctly reflected, recommending the employer revise their TDS returns if necessary.

No way. Take Form 16 value
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

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

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?

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

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

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