The job-change tax surprise — explained simply
Imagine two employers each think you earn ₹6 lakh. They deduct TDS in lower slabs. Your real income is ₹12 lakh. Neither Form 16 warns you about the gap — but AIS usually shows both employers, and your annual return must combine them.
This is normal economics, not payroll fraud. It catches thousands of filers every July.
What you should do
1. Collect both Form 16s (Part A + B)
- Previous employer — period before you left
- Current employer — rest of the year
Lost a copy? AIS Part A often lists both salary/TDS deductors — download AIS.
2. Add both salaries in ITR Schedule S
Enter gross/taxable salary from each Part B. Do not double-count overlapping months. Totals should match AIS salary lines for FY 2025-26.
3. Claim TDS from both TANs
Each Form 16 Part A maps to a row in Form 26AS / TDS schedule. Verify both deductor PANs appear with matching amounts.
4. Compare regime on combined income
HRA and 80C apply on total salary — old vs new regime after both employers included.
5. Pay balance tax before e-verify
If computation shows tax payable, pay self-assessment challan on incometax.gov.in before filing.
Common mistake
Filing with only the current employer Form 16. AIS exposes previous employer TDS — under-reporting salary triggers mismatch notices.
Second mistake: expecting refund because each Form 16 shows refund — combined liability may exceed total TDS.
Reconciliation table
| Check | Source |
|---|---|
| Both salaries in return | Form 16 Part B × 2 |
| Both TDS credits | Part A + 26AS |
| AIS salary lines | Match combined total |
| Joining bonus / ESOP | Often only on one Form 16 |
See AIS mismatch guide before submit.
Product tip
Upload current Form 16, then add previous employer from old PDF or AIS. LastMinute ITR flags TDS gaps — you still file on incometax.gov.in.