How-to · Tax
Form 26AS vs AIS: how to read a mismatch and fix it
What Form 26AS still shows after AY 2023-24, what AIS and TIS add, where tax-credit and income mismatches come from, and the official path to correct them before and after you file the return.
In this guide
From AY 2023-24, Form 26AS on TRACES shows TDS and TCS. AIS is the wider statement: TDS/TCS, SFT, tax payments, demand and refund, and other information such as GST turnover. TIS is the category-wise summary used to prefill the return. Fix a mismatch in your books first, then through AIS feedback, then with the deductor or reporting entity. AIS is not complete by itself. Confirm both statements on the e-Filing portal before you file.
What each statement is
People still say "check 26AS" as if one statement holds every credit and every reported receipt. That stopped being true from AY 2023-24. You now read two official views, and a third summary that sits on top of one of them.
| Statement | What it shows | Where you open it |
|---|---|---|
| Form 26AS | TDS and TCS for the year, from AY 2023-24 onwards. Older years on TRACES still carry a wider annual tax statement. | e-Filing portal, under e-File → Income Tax Return → View Form 26AS, which sends you to TRACES. |
| AIS | TDS/TCS, SFT information, tax payments, demand and refund, and other information such as Annexure-II salary, foreign remittance and GST turnover. Each line has a reported value and, after feedback, a modified value. | e-Filing portal, AIS on the dashboard, or e-File → Income Tax Return → View AIS. |
| TIS | Category-wise totals from AIS after the system de-duplicates them. The accepted or source-confirmed value is what prefills the return. | Inside the AIS portal, on the TIS tile. |
AIS is the working file for income you will report. Form 26AS is the working file for tax already deducted or collected. TIS is the bridge the portal uses to drop totals into the ITR.
What changed from AY 2023-24
The official AIS FAQ is plain. From AY 2023-24, the Annual Tax Statement on TRACES displays only TDS and TCS. High-value investments, SFT lines, GST turnover and similar information moved to AIS. AIS also added something 26AS never had: a feedback loop on each reported line.
That split is why a 26AS that "looks clean" can still leave you exposed. Interest on a savings account, a securities sale, a property report or GST turnover will not necessarily appear on 26AS anymore. They can sit only in AIS, or in neither.
Where mismatches come from
Most mismatches are not fraud. They are timing, double reporting, or a source using a different description from your books.
- A bank reports interest in AIS that you booked in a different financial year, or against a joint account you do not treat as wholly yours.
- A broker reports a sale value in SFT while you report capital gains on a different figure. AIS shows the reported receipt, not your computed gain.
- Salary appears in AIS from Annexure II and again from TDS, and TIS has not finished de-duplicating.
- TDS is in 26AS but missing from AIS, or the reverse, because the statements refresh on different clocks.
- GST turnover appears in AIS under information code EXC-GSTR3B and does not match the income you will put in the ITR, because GST turnover and taxable income are not the same number.
The official FAQ also says AIS is incomplete by design. It shows what the department currently has. A missing line is not a clearance.
The fix path: books, feedback, then the source
Do not start by arguing with the portal. Start by deciding which number is yours.
- List income and tax credits from your books, Form 16, Form 16A and bank statements. That list is the control.
- Open AIS for the financial year and mark each line as matches, duplicate, not mine, or missing from my books.
- Submit feedback on the AIS lines that are wrong. The official path is: open the line, choose the feedback option, submit, and download the acknowledgement. Email and SMS confirmation follow. You can change feedback later. There is currently no official cap on how many times.
- Recheck TIS. Prefill uses the accepted or source-confirmed value, not the raw reported value.
- If the error is in the TDS statement itself, the deductor has to file a correction. AIS feedback will not rewrite Form 16A or the 26AS credit. Use TRACES to see the credit and to follow the correction once the deductor files it.
After feedback, download the AIS Consolidated Feedback file. It collects every line you did not mark as correct, which is the file you want if a notice later asks what you disputed.
What the tax-credit mismatch service does after you file
Once the return is uploaded, the e-Filing portal can show a tax credit mismatch: TDS, TCS, advance tax or regular assessment tax in the return that does not match what the department has. The official user manual says you then either correct your own figures or get the deductee / collector side corrected.
That service is not a second AIS. It is a post-filing check on tax already claimed. If you skipped the AIS pass, this is where a wrong credit first becomes a processing problem. It is cheaper to catch it in AIS than to wait for this screen.
How to open both on official sources
- Log in at incometax.gov.in.
- Open AIS from the dashboard, or from e-File → Income Tax Return → View AIS, then open the AIS tile for the financial year. The official AIS FAQ is the verification text for what each part contains.
- Open Form 26AS from e-File → Income Tax Return → View Form 26AS.
- If a TDS line will not move after feedback, open the same PAN year on TRACES and take the mismatch to the deductor with the statement period and TAN.
Finish this pass before you pick which ITR form to file. A wrong AIS total can push you into a form you do not actually need, or hide a head of income that knocks you out of ITR-1.
Where Complied AI fits
The statements themselves live on the e-Filing and TRACES portals. What changes around them are CBDT circulars and portal notices on how AIS is read, what gets prefilled, and how a mismatch is processed. CBDT updates on Complied AI keep those notices in one feed so you can open the source document rather than a forwarded screenshot.
Practical checks
Common questions
What is the difference between Form 26AS and AIS?
From AY 2023-24 onwards, Form 26AS on the TRACES portal displays only TDS and TCS. AIS is the wider Annual Information Statement on the e-Filing portal. It includes TDS/TCS, SFT information, tax payments, demand and refund, and other information, and it lets you give feedback on reported transactions.
What is TIS and how is it different from AIS?
TIS is the Taxpayer Information Summary inside AIS. AIS is transaction-level. TIS totals those transactions by category, such as salary, interest or dividend, after the system de-duplicates them. The value you accept in TIS is what the department uses to prefill the return, where prefilling applies.
Does AIS contain every transaction I must report?
No. The official AIS FAQ says AIS shows information presently available with the department, and that other transactions may not appear. You still have to report complete and accurate income in the return. Treat a blank AIS line as unreported, not as proof that the income does not exist.
How do I correct a wrong entry in AIS?
Open the line in AIS, submit feedback, and keep the acknowledgement. If the source later confirms your feedback, TIS updates. If the error is in TDS itself, the deductor has to correct the TDS statement. Feedback on AIS does not rewrite the deductee's Form 16A or the TRACES 26AS credit on its own.
Publication method
How this guide was prepared
This guide is published by the Complied AI research desk. Its source list and stated position were checked against the official records shown below on 13 August 2026.
Automation, including AI, may assist research, drafting and structure. It does not replace the official record or amount to an independent professional review. Read our editorial standards and corrections policy.
Verification path
Official sources used
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