Mismatch in reported income prompts comparison with Form 16/16A/26AS, limited to cases where gross figures are comparable. Only information contained in Form 26AS, Form 16A and Form 16 shall be considered for adjustment comparisons; where ITR reporting (net figures, presumptive disclosures, consolidated P&L items, or multi year payment records) prevents reliable gross level matching with those Forms, the matching provision shall not be invoked. Exceptions permit adjustment intimations when receipts are wholly omitted or when presumptive income under a single section shows gross receipts lower than amounts in the three Forms; salary and house property reported on a gross basis in appropriate ITRs remain comparable.