Form 26AS vs AIS vs TIS: What to Reconcile Before Filing
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.
For broader context, see the Income Tax and Salary Hub.
What each statement is for
| 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. |
Use the ITR Form Selector — AY 2026–27 to apply these points to your figures or facts.
Official AIS distinction
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.
For the connected rule, example or next step, see Form 26AS vs AIS vs TIS: Reconciling Your Tax Documents Before Filing ITR.
Reconciliation workflow
- Download Form 26AS, AIS and TIS.
- Mark every item as accepted, corrected, duplicate or not applicable.
- Match TDS/TCS credits to certificates and books.
- Reconcile bank interest, dividends, sale transactions and foreign remittances.
- Keep feedback screenshots for disputed AIS entries.
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Official sources used
This article is intentionally source-limited to official Income Tax Department / e-Filing material. Verify final positions with the latest Act, Rules, notifications, circulars and portal utilities before publishing.
- Income Tax e-Filing Portal: AIS FAQs
- Income Tax e-Filing Portal: View Tax Credit Mismatch User Manual
- Income Tax e-Filing Portal: ITR-1 FAQs
- Income Tax e-Filing Portal: Tax Credit Mismatch FAQs
For the connected rule, example or next step, see Self-Assessment Tax Before ITR Filing: Step-by-Step Evidence Checklist.
FAQs
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.
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 Interest Under Sections 234A, 234B and 234C: How to Avoid Filing-Time Shock.