Any taxpayer can create a free ID.me account to see what forms they should expect to receive this year, since anyone issuing a W-2 or 1099 will also issue a copy to the IRS. Employees receive a W-2, ...
Based on Form 16 (salary income) and AIS Form (Annual Information Statement) on PAN Card number basis a statement can be drawn up of individuals who have Tax deducted at source.
The IRS has “very sophisticated software” that compares information returns with what’s reported on your filing.