Form 26AS, AIS and TIS are not duplicates. They are different lenses on tax credits and reported transactions. A good ITR file reconciles all three before final submission.
| Statement | Use before filing |
|---|---|
| Form 26AS | Check TDS/TCS and tax-paid credits. |
| AIS | Review broader information such as interest, dividend, securities, property, remittance and GST-turnover type data where reported. |
| TIS | Review summarised information-source-level aggregation contained under AIS. |
| ITR computation | Use verified amounts, not blindly copied inflated/duplicate values. |
The AIS FAQ says from AY 2023-24 onwards, Form 26AS on TRACES displays only TDS/TCS-related data, while other taxpayer details are available in AIS, and AIS allows taxpayer feedback on reported transactions.
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No. The official AIS FAQ explains that Form 26AS now displays TDS/TCS-related data, while AIS contains broader taxpayer information.
The AIS FAQ says aggregation of transactions on information-source level is reported in TIS contained under AIS.
Yes, where information is incorrect, duplicate or not fully accurate.