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.
| 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. |
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.
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.