What is the difference between Form 26AS, AIS and TIS?

Form 26AS is a tax credit statement showing TDS, TCS, and advance/self-assessment tax paid against your PAN. The Annual Information Statement (AIS) is a much broader report covering TDS/TCS plus additional categories such as securities transactions, mutual fund purchases/redemptions, dividend income, interest income, foreign remittances, and high-value transactions reported by banks and other entities under the Statement of Financial Transactions (SFT). The Taxpayer Information Summary (TIS) is a simplified, category-wise summary derived from AIS, intended to help you quickly see aggregated figures to use while filing your ITR.

Which document should I rely on when filing my ITR — Form 26AS or AIS?

Use both, but for different purposes. Form 26AS remains the authoritative record for TDS/TCS credit claims — the tax department's processing systems primarily match TDS claims in your ITR against Form 26AS entries. AIS/TIS should be used to cross-check whether you've missed reporting any income (interest, dividends, securities transactions, etc.) that the department already knows about from third-party reporting. If AIS shows income you haven't included in your return, you should generally include it, even if Form 26AS doesn't show corresponding TDS.

What should I do if AIS shows incorrect information?

The AIS portal allows you to submit feedback on individual entries — options include 'Information is correct', 'Information is duplicate/included in other information', 'Information is denied', 'Information relates to other PAN/year', 'Information is incorrect', and similar categories. Submitting feedback does not change the AIS record immediately but creates a trail showing you've disputed it, and the reporting entity may be asked to correct it. You should still file your ITR based on your own correct records, and keep the feedback acknowledgment as supporting documentation in case of a later query.

Income tax · Practical guide

Form 26AS vs AIS vs TIS: Reconciling Your Tax Documents Before Filing ITR

Original author: Finin2min · Sources checked 21 October 2026

From AY 2023-24, the Department describes Form 26AS as TDS/TCS information; AIS also carries tax payments/refund and broader transaction information. Current Form 168 is the new Rule 245 format.

Does Form 26AS still display every tax payment and refund?

Download the correct period and compare original TDS certificates, challans and bank/broker evidence.
Classify each amount as income, gross proceeds, principal movement or tax credit.
Reconcile AIS feedback and TIS processed values without treating them as conclusive tax law.
Retain a signed-off internal computation only from the actual preparer; this page does not fabricate professional review.

Choose the period before the form

FY 2025-26 / AY 2026-27 remains under the saved Income-tax Act, 1961 framework. TY 2026-27 begins on 1 April 2026 under the Income-tax Act, 2025 and Rules, 2026. A later filing or correction date does not, by itself, change the underlying form or year.

Current form and role	Legacy concordance and controlling source
Form 168: Annual Information Statement.	26AS; Rule 245; Physical PDF pp 897-897; printed Gazette pp 2429-2429

Form 168 — worked field example

Fictional data, not for filing. A fictional taxpayer’s Annual Information Statement reading model reconciles third-party interest, TDS and taxes without pretending to be a downloaded portal statement.

Prescribed field or block	Completed example
Heading / Part A: TY / name / birth / PAN	2026-27 / Priya Arun Sharma / 1 June 1985 / synthetic ZZZPS0000Z
Address / contact	10 Model Road Pune / taxpayer@example.invalid, +91 0000000000
Part B(1): TDS/TCS information	Bank interest Rs 2,00,000 and TDS Rs 20,000, assumed source statement; no TCS in model
Part B(2): SFT information	Reported fixed-deposit placement Rs 12,00,000; principal movement, not automatically income
Part B(3): tax payments	Advance tax Rs 30,000; total model TDS plus advance-tax credits Rs 50,000
Part B(4): demand/refund	No demand or refund assumed; not a portal status confirmation
Part B(5)-(7): proceedings / other information	No pending/completed proceeding assumed; compare actual bank interest certificate and books before return filing
Reconciliation / output status	Interest taxable on actual law and facts; reconcile duplicate/inaccurate source entries through official feedback process / MODEL ONLY, not an issued AIS

Check the figures and meaning

20,000 TDS + 30,000 advance tax = 50,000 assumed credits.
12 lakh deposit principal is not added to 2 lakh interest merely because both appear as information.

Form 168 is the current Rule 245 Annual Information Statement format. Legacy Form 26AS/AIS/TIS portal screens, source-reported values, processed values and the final return computation are distinct. A missing item does not make income non-taxable, and an SFT item is not conclusive proof of taxable income.

Official Form 168 source extract Filled fictional field illustration

The model completes the named fields. The official source contains every applicable schedule and verification; no signature, actual acknowledgement, certification or approval has been created.

Related guidance

Primary sources

Questions readers ask

Does Form 26AS still display every tax payment and refund?

From AY 2023-24, the Department describes Form 26AS as TDS/TCS information; AIS also carries tax payments/refund and broader transaction information. Current Form 168 is the new Rule 245 format.

Can I submit the sample or treat it as an issued certificate?

No. It is a labelled fictional illustration of the named fields. Use the actual official procedure and the complete prescribed form for a real filing, professional certificate or authority action.