ITR Filing 2025: What To Do In Case Of Mismatch In Form 26AS, AIS And Form 16 | Business News


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Many taxpayers face data mismatches in Form 26AS, AIS, and Form 16 while filing ITR in 2025, causing confusion and fear of tax notices.

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Experts suggest filing correct figures with proof and carefully handling scrutiny notices. (Representative Image)

Experts suggest filing correct figures with proof and carefully handling scrutiny notices. (Representative Image)

Several taxpayers are facing issues while filing Income Tax Returns (ITR) for 2025 due to mismatches in data shown in Form 26AS, Annual Information Statement (AIS) and Form 16. This has caused confusion and worry, especially when the auto-filled figures on the e-filing portal appear to be incorrect.

For instance, one such case involved an employee whose Form 16 showed the correct NPS deduction, but the ITR form auto-filled a wrong amount, according to an Economic Times report. The taxpayer was unsure whether correcting it manually would lead to the ITR being marked defective or attract a tax notice.

Employers’ Contributions to NPS Can be Claimed as Deductions

Let’s understand the mismatch in Form 16 data of the said taxpayer. Under Section 80CCD(2) of the Income Tax Act, 1961, any contribution made by an employer to an employee’s National Pension System (NPS) account is eligible for tax deduction. The employees can claim deductions up to 14 per cent of salary (basic + dearness allowance) on the employer’s contribution under this provision. These details are reflected in the employee’s Form 16 and pay slip.

Tax Experts Suggest Filing a Feedback Request

As per the ET report, Chartered Accountant Ashish Karundia suggests that if there is a mismatch in Form 26AS or AIS, the first step is to submit a feedback request explaining the issue. The tax department then asks the employer or the person who deducted the TDS to respond. Employers have ten days to reply. If they respond positively, the correction appears in the taxpayer’s records. Otherwise, the TRACES team informs the taxpayer of the mismatch.

Correct Data Should be Used for ITR Filing

In case of a mismatch in Form 16 and AIS data due to a technical glitch, it’s advisable for the taxpayer to file the ITR using correct figures supported by proof, regardless of what the auto-filled data says. It may lead to a scrutiny notice in some cases, which can be cleared by providing the necessary documents, according to tax experts.

Frequent Technical Glitches on e-filing Portal

Professional bodies like Bombay Chartered Accountants’ Society (BCAS) and the Chandigarh Chartered Accountants Taxation Association (CCATAX) have raised concerns over glitches faced by taxpayers and CAs while filing ITR via the e-filing portal of the Income Tax Department. Generally, the e-filing portal faces problems during peak filing times, despite the recent technical upgrades. Some of the common issues include server crashes, session timeouts, upload failures, data mismatches in AIS and Form 26AS, the ET report mentioned.

What can taxpayers do if mismatches aren’t resolved?

Experts suggest three main steps:

– Submit a feedback request for correction.

– File ITR based on correct calculations backed by proof.

– Respond to tax notices with proper documents if received.

If problems persist, taxpayers can approach the ITAT or courts for resolution, especially in cases where legal interpretation of tax rules like Section 87A of the I-T Act comes into play.

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News business ITR Filing 2025: What To Do In Case Of Mismatch In Form 26AS, AIS And Form 16
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