Before you file your ITR, the income tax department already has three separate views of your financial year — and if your return doesn't line up with what they can see, that's exactly what draws a mismatch notice later. Reconciling Form 26AS, AIS and TIS before filing isn't optional paperwork; it's the single most effective thing you can do to avoid a notice after the fact.
Quick Summary
- Form 26AS: tax already credited — TDS, TCS, advance/self-assessment tax, refunds
- AIS: broad financial data — interest, dividends, securities, property, foreign remittances, and more
- TIS: summarised, feedback-adjusted version of AIS — this is what pre-fills your ITR
- Disagree with an entry? submit feedback on the portal — it doesn't delete the record, but records your position
- Biggest risk: under-reporting income the department can already see in AIS
Form 26AS vs AIS vs TIS — What Each One Actually Shows
| Document | Shows | Used For |
|---|---|---|
| Form 26AS | TDS, TCS, advance tax, self-assessment tax paid, refunds | Verifying tax credit claims match what's actually deposited against your PAN |
| AIS | All financial transactions reported to the department — interest, dividends, securities, property, foreign remittances, cash transactions, GST turnover, etc. | Checking what income the department already knows about, beyond just tax credits |
| TIS | Category-wise aggregated summary of AIS, incorporating your feedback | What actually pre-fills into your ITR form on the portal |
A Practical Pre-Filing Checklist
- Download Form 26AS and confirm every TDS/TCS entry matches your own records (Form 16, Form 16A, invoices) — this protects your tax credit claim
- Go through AIS category by category — interest, dividends, securities/mutual fund transactions, property, foreign remittances — and cross-check against your own books
- For anything genuinely wrong, duplicated, or not yours, submit feedback with the correct reason rather than silently ignoring it
- For anything correct but not yet reported in your income computation, add it to your return — don't rely on TIS pre-fill alone to catch everything
- Re-check TIS after submitting feedback to confirm it updated before you file
Feedback Doesn't Erase the Record — It Just Records Your Position
A common misunderstanding: submitting AIS feedback disputing an entry doesn't delete it from the department's data — the reporting entity's original submission stays on file. What feedback does is put your explanation on record, which matters if the entry is ever questioned later. Keep the underlying proof (bank statements, broker contract notes, sale deeds) for anything you dispute, in case it's asked for.
Pre-Filing Reconciliation & ITR Support
Rajput Lalit & Associates reconciles Form 26AS, AIS and TIS against actual income before filing every client's return, to catch mismatches before the department does. Book a free consultation or see our Income Tax Return Filing service.
Frequently Asked Questions
What's the actual difference between Form 26AS, AIS and TIS?
Form 26AS is narrow — it only shows tax already credited against your PAN: TDS, TCS, advance tax and self-assessment tax paid, and refunds issued. AIS (Annual Information Statement) is much broader — it shows the underlying financial transactions the department has information about: bank interest, dividends, mutual fund transactions, property deals, foreign remittances, and more, not just tax already paid. TIS (Taxpayer Information Summary) is a simplified, category-wise summary of AIS, incorporating your feedback, and it's what actually pre-fills your ITR.
Why does it matter if my ITR doesn't match my AIS?
Because the department already has that AIS data — if you file a return that doesn't report income showing in your AIS, it looks like under-reporting, which is one of the most common triggers for a scrutiny notice or an automated mismatch query. It doesn't mean every AIS entry is correct (see below), but a mismatch you can't explain is exactly the kind of red flag that invites a notice.
What if an entry in my AIS is wrong or doesn't belong to me?
You can submit feedback directly against that entry on the portal, choosing a reason such as 'Information is not fully correct,' 'Income is not taxable,' 'Information relates to other PAN/year,' or 'Information is duplicate.' This doesn't delete the entry, but it records your position, and your feedback flows into TIS (usually within 24 hours) and adjusts the pre-filled summary. Keep supporting documents for anything you dispute.
Should I file my ITR based on Form 26AS or based on AIS?
Neither exclusively — reconcile both against your own books/records, then file based on your actual income, with AIS entries you've reviewed and, where necessary, disputed via feedback. Form 26AS is authoritative for TDS/TCS credit claims (you need that to match to claim credit correctly). AIS is a much wider net that helps you catch income you might have missed reporting, but individual entries can be duplicated, wrongly attributed, or simply incorrect, so it isn't something to copy blindly either.
Where do I find Form 26AS, AIS and TIS?
All three are on the income tax e-filing portal (incometax.gov.in) after logging in. Form 26AS is under 'e-File → Income Tax Returns → View Form 26AS' (which redirects to TRACES). AIS and TIS are both under 'Services → Annual Information Statement (AIS).'
What kind of income shows in AIS that doesn't show in Form 26AS?
Savings/FD interest above the reporting threshold, dividend payments, mutual fund purchases and redemptions, securities transactions and capital gains from your broker/depository, property purchase or sale registrations, foreign remittances under the Liberalised Remittance Scheme, large cash deposits/withdrawals, high credit card spending, and even GST turnover reported in your GSTR-3B if you're a registered business. Most of these never appear in Form 26AS at all.
Disclaimer: This article is for general information based on the income tax e-filing portal's current AIS/TIS functionality and Form 26AS as of September 2026. Portal features and data categories are updated periodically — please verify the current functionality on the portal or consult a professional before relying on it for a specific filing.