AIS/TIS Mismatch: How to Correct Tax Information Before Filing

Current position in plain English

Use the ITR Form Selector — AY 2026–27 to work through the related inputs before acting.

Decision table

For the connected rule, example or next step, see AIS Mismatch: How to Fix Wrong Tax Information Before It Becomes a Notice.

How to apply the rule

Use the portal statement as a starting point, not a substitute for books and supporting documents. Tax reporting follows the legal character of an amount: a bank credit may be income, a transfer, a loan, a reimbursement or a sale consideration. Label the amount before deciding its tax treatment.

Keep a year-specific working paper. The transition on 1 April 2026 means the filing date alone does not identify the governing statute. Record the income period, the applicable Act, the return or proceeding, the tax credit and the portal service used.

A good compliance file lets another professional reproduce the result. Include the taxpayer’s figure, the department or third-party figure, the difference, the explanation and the evidence reference.

For AIS TIS mismatch correction, first identify the legal or contractual relationship, then separate the amount, event and deadline. Use one chronology across the portal, institution and supporting records. This prevents a correct fact from being submitted under the wrong year, account, policy clause or complaint route.

For the connected rule, example or next step, see Form 26AS vs AIS vs TIS: Reconciling Your Tax Documents Before Filing ITR.

Practical example

A mutual-fund statement shows ₹12 lakh of redemptions while AIS displays ₹12 lakh as a transaction. The taxable figure is not automatically ₹12 lakh; capital gain depends on cost, holding period, grandfathering or other applicable rules. Reconcile units and cost before filing.

Action checklist

• Download AIS, TIS, Form 26AS and all source statements.
• Create one row per information source and transaction.
• Mark each item as correct, duplicate, partly correct, not taxable as income or belonging to another person.
• Submit precise feedback with a reason; do not select a convenient status without evidence.
• Correct the source record through the bank, deductor, registrar or reporting entity where needed.
• File or revise the return based on law and primary records, then retain the reconciliation.

Evidence and document checklist

• AIS and TIS downloads with generation date
• Form 26AS and TDS certificates
• Bank interest certificates and statements
• Broker capital-gain and transaction reports
• Mutual-fund CAS and registrar statements
• Property deeds, rent records or foreign-remittance documents
• Feedback acknowledgement and correspondence with reporting entity

Common mistakes

• Treating all AIS transaction value as taxable income
• Ignoring income because it is missing from AIS
• Assuming feedback automatically revises a filed return
• Claiming TDS not visible in Form 26AS without deductor correction
• Using broker tax reports without checking corporate actions and cost
• Deleting a transaction instead of explaining its tax treatment

Red flags

Escalation route

First correct the underlying record with the reporting entity and submit AIS feedback. For tax-credit mismatch, use the portal’s tax-credit mismatch service and ask the deductor or collector to file a correction. Respond separately to any notice.

When escalating, include the original complaint, acknowledgement, concise chronology, disputed amount, rule or clause relied upon and the exact relief requested. Do not send passwords, PINs, OTPs or unrelated identity documents.