AIS mismatch should be handled transaction-wise. The response file should show whether the amount is correct, duplicate, not related, already reported or needs income adjustment.
| AIS item | Evidence |
|---|---|
| Property purchase/sale | Sale deed, stamp value, TDS and capital-gains working. |
| Securities transactions | Broker statement, P&L and holding report. |
| Bank deposits/interest | Bank statement and interest certificate. |
| Foreign remittance | Bank advice, LRS/TCS and purpose proof. |
| Credit card / cash data | Statement, source of funds and explanation note. |
This article is intentionally source-limited to official Income Tax Department / e-Filing material. Verify final positions with the latest Income-tax Act, rules, forms, portal utilities and instructions before filing.
The AIS system allows taxpayers to give feedback on reported transactions.
Material items should be reconciled with source documents before filing.
Document why it is duplicate and submit feedback where appropriate.