Form 26AS vs AIS vs TIS: Reconciliation Pack Before Filing ITR
Before filing ITR, taxpayers should not rely on one statement only. Form 26AS, AIS and TIS serve different reconciliation purposes, and the filing pack should bridge all three with actual records.
For broader context, see the Income Tax and Salary Hub.
Detailed analysis
AIS provides a wider information view and feedback facility, TIS summarises information for return preparation, and Form 26AS remains critical for TDS/TCS and tax-credit verification. A good ITR file explains differences instead of blindly matching portal figures.
Practical example
Your AIS shows ₹18 lakh securities sale value, TIS summarises taxable categories, and Form 26AS shows ₹40,000 TDS from salary. Your broker P&L shows only ₹1.8 lakh capital gain. The correct filing workflow is to report gain as per computation, keep AIS transaction mapping, and preserve broker statement as support.
Reconciliation matrix
| Data source | Use it for | Evidence to keep |
|---|---|---|
| Form 26AS | TDS/TCS, advance tax, self-assessment tax and credit check. | TDS certificates, challans and tax-credit mismatch screenshot. |
| AIS | Information reported by banks, brokers, registrars, SFT reporters etc. | Transaction-level match sheet and feedback evidence. |
| TIS | Summarised taxpayer information for filing support. | TIS summary and reason for differences from return computation. |
| Books/broker/bank data | Actual taxable income computation. | Ledger, bank statement, broker P&L and working papers. |
Use the ITR Form Selector — AY 2026–27 to apply these points to your figures or facts.
Common mistakes
- Reporting gross AIS securities value as capital gain.
- Ignoring duplicate AIS entries.
- Not checking tax-credit mismatch before filing.
- Assuming Form 26AS contains all income information.
- Filing without saving AIS/TIS PDFs and source records.
Official reference framework
Based on the official Income Tax Department AIS FAQ, AIS portal information, tax-credit mismatch user manual and Income-tax Act, 2025 official material.
Official sources used
This article is intentionally source-limited to official Income Tax Department / e-Filing material. Source validation date: 17 June 2026. Verify final positions with the latest Income-tax Act, rules, forms, portal utilities and instructions before filing.
- Income Tax Department: Income-tax Act, 2025 official page
- Income Tax e-Filing: FAQs on Annual Information Statement (AIS)
- Income Tax Department: Annual Information Statement (AIS)
- Income Tax e-Filing: View Tax Credit Mismatch user manual
For the connected rule, example or next step, see TCS Credit Reconciliation in Form 26AS and AIS.
FAQs
No. AIS gives a broader taxpayer information view while Form 26AS is still important for tax-credit style reconciliation.
No. AIS should be reconciled with actual taxable income records.
Use AIS feedback where appropriate and keep evidence supporting your position.
TIS is useful as a summary layer, but it should still be checked against actual records.
Yes. Tax-credit mismatch should be reviewed if refund/demand risk arises.
Source and review trail
Use the current official instrument, portal or regulator publication before acting. This panel separates the category authority from page-specific references.
- Primary category
- Income Tax
- Official starting point
- www.incometax.gov.in
Page source links
For the connected rule, example or next step, see Self-Assessment Tax Before ITR Filing: Step-by-Step Evidence Checklist.
For the connected rule, example or next step, see Form 16 + AIS + Bank Statement: The Salaried ITR Proof Pack.