AIS vs Form 26AS vs TIS: What Each Shows, Which to Trust, and How to Fix Mismatches

For years, Form 26AS was the one statement taxpayers checked before filing an ITR. That is no longer enough.

Since the Annual Information Statement (AIS) was launched on 1 November 2021, the Income Tax Department maintains three linked statements against your PAN: Form 26AS, AIS, and the Taxpayer Information Summary (TIS). Each shows a different slice of your financial data. Checking only one of them is a common reason for Section 143(1) adjustments and income-mismatch queries.

From AY 2023-24, the split became formal. Form 26AS on TRACES now covers TDS/TCS related details, while advance tax, self-assessment tax and SFT (high-value transaction) data appear in AIS. The Department matches your ITR against this full AIS data set, not just Form 26AS.

This guide explains what each statement contains, which to rely on for what, how to download all three, and how to fix errors. It applies to AY 2026-27 (FY 2025-26).

Looking for expert help with AIS and Form 26AS reconciliation before ITR filing? The team at Tax Garden, based in Kondapur, Hyderabad, helps Indian SMEs stay compliant. End-to-end filings, notices, and deadline tracking, all in one place.

What is Form 26AS?

Form 26AS is the annual tax credit statement for your PAN. It is generated on the TRACES portal from the TDS and TCS returns filed by deductors and collectors, and is opened through the e-filing portal.

What Form 26AS Contains (AY 2023-24 Onwards)

What moved out: TRACES confirms that from AY 2023-24, advance tax, self-assessment tax and SFT details no longer appear in Form 26AS. You see them in AIS.

Where to Download Form 26AS

Log in to incometax.gov.in, then go to e-File > Income Tax Returns > View Form 26AS. You are redirected to TRACES, where you pick the Assessment Year and view type (HTML or Text).

What is AIS (Annual Information Statement)?

The Annual Information Statement is a comprehensive statement of the information the Department has about you, reported by employers, banks, post offices, mutual fund registrars, depositories, sub-registrars, GST systems and other sources.

What AIS Contains

AIS shows the reported value for each entry and, once you submit feedback, the modified value next to it.

The AIS Feedback Feature

Unlike Form 26AS, AIS lets you respond to each entry. The standard feedback options are:

• Information is correct
• Information is not fully correct
• Information relates to other PAN/Year
• Information is duplicate/included in other information
• Information is denied

Some categories also have category-specific options, such as "Income is not taxable" for salary, interest and dividend entries.

If your feedback modifies an entry, it may be shared with the reporting source for confirmation. The feedback details on the AIS portal show whether it was shared, and whether the source accepted, partially accepted or rejected it.

Where to Access AIS

Log in to incometax.gov.in and go to Services > Annual Information Statement (AIS). AIS is also available on the AIS for Taxpayer mobile app. The offline AIS Utility lets you view the JSON file and prepare feedback without staying logged in.

What is TIS (Taxpayer Information Summary)?

The Taxpayer Information Summary (TIS) is a category-wise summary of AIS, for example total salary, total interest, total dividend or total sale of securities. It is not a separate data source. It is AIS after deduplication and your feedback.

What TIS Displays

The derived value in TIS is used to pre-fill your ITR. When you correct an AIS entry through feedback, the derived value, and so the pre-fill, reflects it.

Where to Access TIS

TIS sits next to AIS on the same AIS page of the e-filing portal. Open AIS and switch to the TIS tab.

Form 26AS vs AIS vs TIS: Key Differences

Which Statement Should You Trust?

For TDS and TCS credit, check Form 26AS. Credit is given on the basis of what the deductor reports in its TDS return, which is what Form 26AS reflects. A credit that is missing from Form 26AS will usually be disallowed at processing, even if Form 16 or 16A shows it.

For income completeness, check AIS. It includes income with no TDS, such as savings interest, small dividends and capital gains on securities, which Form 26AS does not show.

For pre-fill, check TIS. TIS shows what will be pre-filled. If it is wrong, correct the underlying AIS entry through feedback.

The rule that overrides all three: report what your own records prove. AIS and TIS are information the Department has received, not a final tax computation. If AIS shows a mutual fund redemption value, your taxable figure is the capital gain worked out from your capital gains statement, not the redemption amount.

How to Download AIS, TIS and Form 26AS

Downloading AIS and TIS

1. Log in to incometax.gov.in
2. Go to Services > Annual Information Statement (AIS)
3. Select the financial year (FY 2025-26 for AY 2026-27)
4. Open the AIS tab for detailed entries or the TIS tab for category totals
5. Download AIS as PDF, JSON or CSV, or TIS as PDF

AIS PDF password: your PAN in lowercase followed by your date of birth (or incorporation) in DDMMYYYY format. Example: PAN ABCDE1234F and date of birth 1 January 2001 gives abcde1234f01012001.

Downloading Form 26AS

1. Log in to incometax.gov.in
2. Go to e-File > Income Tax Returns > View Form 26AS
3. Confirm the disclaimer to be redirected to TRACES
4. Accept the usage terms and proceed
5. Click View Tax Credit (Form 26AS)
6. Choose the Assessment Year and view type (HTML or Text)
7. Click View/Download

How to Fix Wrong Entries in AIS: Step by Step

Step 1: Identify the Mismatch

Open AIS for FY 2025-26 and go through every category. Look for:

• Duplicate entries
• Wrong amounts
• Transactions that belong to another PAN or another year
• Entries that do not match your bank, broker or employer records

Step 2: Submit Feedback on the Entry

Click Add Feedback against the entry and pick the option that fits:

Step 3: Fix TDS Errors Through the Deductor

AIS feedback cannot add or correct a TDS credit. If TDS is missing or under the wrong PAN, only the deductor can fix it by filing a correction statement on TRACES. See our guide on TDS not showing in Form 26AS.

Step 4: File Your ITR With Correct Figures

Do not hold back your return waiting for the reporting source to respond. There is no prescribed response timeline. File with the figures your records support and keep the proof.

For AY 2026-27, the original due dates of 31 July 2026 (ITR-1/ITR-2 and other non-business cases) and 31 August 2026 (non-audit business or profession) have passed; audit cases have until 31 October 2026. A belated return can be filed until 31 December 2026, with a late fee under Section 234F of Rs 5,000 (Rs 1,000 if total income does not exceed Rs 5 lakh). See the belated, revised and updated return guide.

Step 5: Revise or Rectify if Needed

• Mistake in your own return (missed income, wrong figure): file a revised return under Section 139(5). For AY 2026-27 this is allowed until 31 March 2027, or before assessment is completed, whichever is earlier. Revising after 31 December 2026 attracts a fee under Section 234I (Rs 1,000, or Rs 5,000 if total income exceeds Rs 5 lakh).
• Mistake apparent from the record in the CPC intimation (for example, a TDS credit that now shows in Form 26AS after the deductor's correction but was not allowed): file an online rectification request under Section 154.

Common AIS vs Form 26AS Mismatch Issues

Reconciliation Workflow Before Filing ITR

1. Start with Form 26AS. Match every TDS and TCS entry with Form 16, Form 16A and bank certificates.
2. Go through AIS. Check each category: salary, interest, dividend, securities, mutual funds, property, foreign remittances, GST turnover.
3. Check TIS. Confirm the derived values are what you expect to be pre-filled.
4. Submit AIS feedback for incorrect, duplicate or unrelated entries.
5. File the ITR with the correct figures, not blindly with pre-filled values.
6. Keep the records: bank statements, contract notes, capital gains statements, Form 16/16A, rent receipts, and your AIS feedback acknowledgements.

Our pre-filing reconciliation guide for AY 2026-27 walks through this sequence with worked examples, and the AIS guide for AY 2026-27 covers each AIS category in detail.

What Happens if You Ignore a Mismatch

• Section 143(1)(a) adjustment: CPC sends an intimation of the proposed adjustment and considers your response (within 30 days) before making it. If you do not respond, the adjustment is made and a demand is raised or your refund is reduced.
• E-verification: the Department may ask you on the compliance portal to explain a mismatch between AIS and your ITR.
• Section 133(6): information requests for specific transactions.
• Reassessment: large unexplained mismatches can feed into reassessment proceedings.

If you have already received an intimation, see our guide on Section 143(1) intimations.

What Changes From Tax Year 2026-27: Form 168

Under the Income-tax Act, 2025 and the Income-tax Rules, 2026, effective 1 April 2026, Form 168 replaces Form 26AS as the annual statement. It applies to Tax Year 2026-27 onwards (income earned from 1 April 2026). For AY 2026-27 returns (FY 2025-26 income), keep using Form 26AS on TRACES and AIS/TIS on the e-filing portal as described above.

Key Takeaways

Where Tax Garden Helps

A missing TDS entry, a duplicate mutual fund entry or unreported savings interest can turn a clean return into a Section 143(1) adjustment. Tax Garden helps you:

• Download and reconcile Form 26AS, AIS and TIS
• Find the exact cause of each mismatch
• Submit AIS feedback for incorrect, duplicate or unrelated entries
• Follow up with deductors for TDS correction statements
• File your belated or revised return with correct figures
• Reply to Section 143(1) intimations and income tax notices, and file Section 154 rectification requests

Looking for expert help with AIS feedback and 143(1) mismatch replies? The team at Tax Garden, based in Kondapur, Hyderabad, helps Indian SMEs stay compliant. End-to-end filings, notices, and deadline tracking, all in one place.

Sources: Income Tax Department e-filing portal (incometax.gov.in) AIS user guide and FAQs; TRACES taxpayer FAQs on Form 26AS (tdscpc.gov.in); Income-tax Act, 1961 (Sections 139, 143, 154, 234F, 234I) as amended by the Finance Act, 2026; Income-tax Act, 2025 and Income-tax Rules, 2026. Procedures and portal menus change from time to time; check incometax.gov.in before acting. This article is general information, not professional advice.

Frequently Asked Questions

What is the difference between Form 26AS and AIS?

Form 26AS, downloaded from TRACES, is the tax credit statement. From AY 2023-24 it shows TDS, TCS, TDS on Form 15G/15H declarations, refunds paid and TDS/TCS defaults. AIS, on the e-filing portal, is much broader: it shows TDS/TCS plus SFT transactions (property, mutual funds, shares, large deposits), advance tax and self-assessment tax, demand and refund, and other information such as savings interest, dividends, foreign remittances and GST turnover.

What is TIS in income tax?

TIS (Taxpayer Information Summary) is a category-wise summary of AIS. For each category it shows a processed value (after deduplication under pre-defined rules) and a derived value (after considering your AIS feedback). The derived value is used to pre-fill your ITR.

Which should I trust for ITR filing: Form 26AS, AIS, or TIS?

Use Form 26AS to check TDS and TCS credits, because credit is given on the basis of what the deductor has reported in its TDS return. Use AIS to check that all your income is covered. Use TIS to see what will be pre-filled. Your own records (Form 16, bank statements, capital gains statements) decide the final figures you report.

Can I correct wrong entries in AIS?

Yes. AIS allows feedback on each entry: information is correct, not fully correct, relates to other PAN/year, duplicate/included in other information, denied, plus category-specific options such as income is not taxable. Feedback that modifies an entry may be shared with the reporting source for confirmation, and you can track whether it was accepted, partially accepted or rejected. TDS entries cannot be fixed through AIS feedback alone; the deductor must file a correction statement.

How long does the reporting source take to respond to AIS feedback?

The Income Tax Department has not prescribed a fixed timeline. Track the status on the AIS portal under the feedback details. Do not hold back your ITR while waiting for a response.

What is the password for the AIS PDF?

Your PAN in lowercase followed by your date of birth (or date of incorporation) in DDMMYYYY format. For PAN ABCDE1234F and date of birth 1 January 2001, the password is abcde1234f01012001.

How do I download Form 26AS?

Log in to incometax.gov.in, go to e-File, Income Tax Returns, View Form 26AS. Confirm the disclaimer to be redirected to TRACES, click View Tax Credit (Form 26AS), choose the Assessment Year and view type (HTML or Text), and view or download it. After viewing in HTML you can export it as PDF.

What should I do if TDS is missing in Form 26AS?

Ask the deductor (employer, bank or client) to check its TDS return for that quarter and file a correction statement on TRACES with your correct PAN and amount. You cannot edit Form 26AS yourself. Once the correction is processed, the credit appears in Form 26AS and can be claimed.

What happens if my ITR does not match AIS?

During processing under Section 143(1), CPC first sends you an intimation of the proposed adjustment and considers your response before making it. Unresolved mismatches can lead to a demand or reduced refund, an e-verification query on the compliance portal, or information requests under Section 133(6). High-value unexplained mismatches can feed into reassessment proceedings.

Does Form 168 replace Form 26AS for AY 2026-27?

No. Form 168 under the Income-tax Rules, 2026 replaces Form 26AS from Tax Year 2026-27 (income earned from 1 April 2026). For AY 2026-27 (FY 2025-26 income), Form 26AS on TRACES and AIS on the e-filing portal still apply.