AIS/TIS Mismatch: How to Correct Tax Information Before Filing
A mismatch in the Annual Information Statement or Taxpayer Information Summary is a prompt to investigate, not automatic evidence of tax evasion. The correct response depends on whether the source data is duplicated, belongs to another person, uses a different measurement or is accurate but absent from the return.
Current position in plain English
Decision table
| Mismatch type | Likely explanation | Action |
|---|---|---|
| Duplicate transaction | Same bank or broker item reported twice | Give AIS feedback and retain source statement |
| Gross value shown | Sale value, remittance or maturity amount is not income | Report taxable component using computation and evidence |
| Wrong PAN/entity | Information belongs to another person or account | Raise source correction and AIS feedback |
| Missing TDS | Deductor filed late or used wrong PAN | Ask deductor to correct statement; monitor Form 26AS |
| Accurate but omitted | Income genuinely missing from return | Use the available return-correction route after advice |
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.
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
- Large unexplained cash, property or foreign-remittance entries
- A PAN mismatch involving another taxpayer
- Repeated source correction failures
- A filed return materially inconsistent with primary records
- A portal campaign or notice with a near deadline
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.