AIS, TIS and Form 26AS: What to Check Before You File Your ITR

Before you file, open three statements on the income tax portal. Form 26AS shows the tax deducted or collected in your name. The AIS lists every income and transaction reported against your PAN. The TIS totals the AIS by category. Match all three with your own records, and fix or explain every difference first.

What each statement is

Why three statements for one PAN? They grew one after another. Form 26AS is the older tax credit statement. The Annual Information Statement (AIS) came later as a wider record. The Taxpayer Information Summary (TIS) is the short version of the AIS, and its values are used to pre-fill your return.

Where to download them

All three are on incometax.gov.in, after you log in with your PAN.

• AIS and TIS: click Annual Information Statement (AIS) on the dashboard, then Proceed, then the AIS tile. The other path is e-File, then Income Tax Return, then View AIS. The TIS sits beside the AIS on the same screen.
• Form 26AS: e-File, then Income Tax Return, then View Form 26AS. The portal takes you to the TRACES site, where the statement opens.

Pick the right financial year before you download. For the return you are filing now, that is FY 2025-26.

The check before you file

1. Download Form 26AS, AIS and TIS for the year.
2. Salary. Match the salary and TDS in Form 16 with Form 26AS, quarter by quarter. If you changed jobs, both employers should appear.
3. Interest. Add up interest from every savings account and deposit and compare it with the AIS. Banks report interest even when no TDS was cut.
4. Dividends and share or fund sales. Compare the AIS with your broker's capital gains statement. The AIS often shows the sale value. Your gain is worked out from your own purchase cost.
5. Other TDS. Rent, professional fees, marketplace sales: each should show the right payer and the right amount.
6. Taxes you paid. Advance tax and self-assessment tax challans should appear under payment of taxes.
7. Large transactions. Look through the SFT entries for property deals, big deposits or investments. Make sure each is yours.
8. List every difference. Decide for each one: is the AIS wrong, or are my records incomplete?
9. Give feedback on the wrong entries, add the missing income to your return, and only then file.

Not sure which papers to match against? Our ITR document checklist lists them.

How to give feedback on a wrong AIS entry

The AIS FAQ on the portal says feedback can be given on active entries under TDS and TCS, SFT and other information.

1. Open the AIS and click the entry that is wrong.
2. In the Feedback column, click Optional.
3. On the Add Feedback screen, choose the option that fits. Tax publishers list the choices as: information is correct, information is not fully correct, information relates to another PAN or year, information is duplicate, and information is denied.
4. Enter the correct details if the option asks for them, and click Submit.

After you submit, the entry shows a modified value beside the reported value, and the TIS picks up the change. You get an acknowledgement by email and SMS, and you can download a consolidated feedback file. Keep it with your papers. You can change your feedback any number of times.

Two limits. Feedback is your statement, not a correction of the source record. If your bank or a deductor reported a wrong figure, also ask them to correct their filing. And feedback does not work on Form 26AS. A wrong TDS entry there is fixed only when the deductor revises its TDS return.

What a mismatch leads to

Does a small difference really matter? The department compares your return with these statements by computer. In practice, a gap shows up in one of these ways:

• A TDS credit that is not in Form 26AS is not given, so your refund is short or a demand is raised.
• Income in the AIS that is missing from the return can bring an email or SMS asking you to respond on the portal, or to revise the return.
• If you revise after 31 December 2026 for FY 2025-26, a fee of Rs 1,000 or Rs 5,000 applies. After 31 March 2027 only the updated return is left, with additional tax of 25% or more.
• Larger gaps can lead to a notice and a penalty.

The cheapest moment to fix a mismatch is before you file. If you have already missed the due date, see how a belated return works.

A special note for online sellers

If you sell on Amazon, Flipkart or Meesho, two kinds of entries need your attention.

Section 194-O TDS. The marketplace deducts income tax at 0.1% on the gross amount of your sales and reports it against your PAN. It appears in Form 26AS and in the TDS part of the AIS. The amount on which tax was deducted is a gross figure. Tax publishers note that it is not reduced for returns or for the marketplace's fees, so it can be higher than the sales in your books.

GST turnover. The AIS also carries the turnover from your GSTR-3B, under the code EXC-GSTR3B in the Other Information tab. So the department can see three numbers for you: the marketplace's gross sales, your GST turnover and the turnover in your income tax return.

They need not be equal, but you should be able to explain the gap. Do not lower your turnover to match your bank credits, and do not copy the 194-O figure blindly either. Keep a one-page reconciliation. Your choice of form also depends on turnover, so check which ITR form fits you.

A worked example

Imran sells phone accessories on Flipkart. For FY 2025-26 his Form 26AS shows one deductor under section 194-O.

• Gross sales on which TDS was deducted: Rs 42,00,000.
• TDS at 0.1%: Rs 4,200.
• Returns and cancellations in his books: Rs 5,50,000.
• Sales in his books: Rs 42,00,000 less Rs 5,50,000 is Rs 36,50,000. His GSTR-3B turnover in the AIS is close to this figure.

Imran reports turnover of Rs 36,50,000. Under presumptive tax at 6% for receipts through the bank, his income is at least Rs 2,19,000. He claims the full TDS credit of Rs 4,200 and keeps the reconciliation of Rs 5,50,000 ready. If he had skipped Form 26AS, he would have lost the Rs 4,200 credit. If he had reported only his net bank payouts, his turnover would have fallen well below both the 26AS and the GST figures, which invites a query.

The mistake people usually make

They accept the pre-filled return as final. The pre-filled figures come from the TIS, and the TIS knows only what was reported. Cash rent, interest from a co-operative bank or a foreign account may be missing. The opposite mistake is just as common: treating every AIS figure as income. A sale value of shares is not a gain, and an entry that belongs to someone else's PAN is not yours to pay tax on. Check, then correct, then file.

Should you do this yourself?

The check itself is something you can do, and you know your own transactions best. Take help when the 194-O and GST figures do not reconcile, when the AIS shows share trades you cannot trace, or when a deductor refuses to correct a wrong entry.

Frequently asked questions

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