Form 26AS, AIS and TIS: what each shows and how to reconcile them before filing your ITR

When you sit down to file your income tax return, the first step is not opening the ITR form — it is checking what the Income Tax Department already knows about you. Three documents lay out that picture: Form 26AS, the Annual Information Statement (AIS), and the Taxpayer Information Summary (TIS). They overlap, but each has a different scope and structure. Reconciling them before you file is the difference between a smooth refund and a mismatch notice six months later.

Form 26AS: your consolidated tax credit statement

Form 26AS has been the anchor of tax reconciliation for years. It is a consolidated statement that shows:

• Part A: TDS deducted by all deductors (salary, interest, professional fees, rent, etc.), with deductor name, TAN, amount paid, and tax deducted.
• Part A1: TDS on sale of property (Section 194IA).
• Part A2: TDS on rent of property (Section 194IB).
• Part B: TCS (Tax Collected at Source) by sellers.
• Part C: Advance tax, self-assessment tax, and regular assessment tax paid by you directly.
• Part D: Refunds issued and their mode (direct credit, cheque, or adjusted against demand).
• Part E: Details of any tax demand or credit outstanding.
• Part F: Information relating to paid refunds.
• Part G: TDS defaults (demands raised due to mismatches or short deduction).

Form 26AS updates quarterly, after deductors file their TDS returns and the department processes them. You can download it from the Income Tax e-Filing portal under 'My Account' → 'View Form 26AS (Tax Credit)' or from the TRACES portal. It is available in PDF and in a text format that can be imported directly into ITR utilities.

Annual Information Statement (AIS): the bigger picture

The AIS is newer (introduced in 2021) and broader. It pulls data not just from TDS returns, but from banks, stock exchanges, mutual fund registrars, property registrars, customs, and more. AIS shows:

• All TDS and TCS (same as 26AS Part A and B).
• Interest income reported by banks, even if below the TDS threshold.
• Dividend income from shares and mutual funds.
• Proceeds from sale of securities, mutual funds, property.
• High-value cash deposits, foreign remittances, and other SFT (Statement of Financial Transactions) data.
• Purchase or sale of immovable property.

In other words, AIS is a single-window view of everything the department has received about your finances from third parties. It includes income that may not have attracted TDS but is still reportable.

You access AIS on the e-Filing portal under 'Services' → 'Annual Information Statement (AIS)'. The interface is interactive: you can accept each piece of information, mark it as 'not belonging to you' (in case of PAN errors), or add a comment. The data is updated multiple times through the year as the department receives fresh information.

Taxpayer Information Summary (TIS): the user-friendly summary

TIS is a simplified, categorised summary of the AIS. It groups the same data under clear headings like 'Salary', 'Interest', 'Dividend', 'Capital Gains', 'TDS/TCS', making it easier to read than the raw AIS. TIS also reflects any feedback you gave in the AIS — if you marked an entry as incorrect, TIS updates accordingly.

TIS is the document you should use when actually filling your ITR. It is cleaner, and it accounts for your corrections. You download it from the same AIS page on the e-Filing portal.

Why they sometimes disagree — and what to do

Form 26AS is fed by quarterly TDS returns. AIS is fed by TDS returns plus SFT from banks, brokers, registrars, and others. So it is common to see:

• Interest income in AIS but not in 26AS: your bank reported the interest, but it was below the TDS threshold, so no TDS was deducted and no entry appears in 26AS. You must still report the income in your ITR.
• TDS in 26AS but slightly different amount in AIS: usually a data-entry mismatch or a correction filed by the deductor. Go by the 26AS figure for TDS credit, but report the gross income as shown in AIS.
• Duplicate entries in AIS: sometimes the same transaction is reported by two sources (e.g., a bank and a payment aggregator). Mark the duplicate as 'not belonging to you' or add a comment.
• Transactions that are not yours: PAN-level errors happen. If AIS shows a transaction you did not make, use the 'information is incorrect' button and provide details. The department will investigate and update the record.

The reconciliation checklist before you file

Before you open the ITR form, do this:

1. Download Form 26AS and note every TDS and TCS entry. These are your tax credits.
2. Download AIS and TIS from the e-Filing portal. Review every section — salary, interest, dividend, capital gains, other income.
3. Compare AIS income with your own records: salary slips, bank statements, broker contract notes, mutual fund statements. If AIS shows income you did not receive, investigate. If you received income not in AIS, you must still report it (AIS is not exhaustive).
4. Check TDS/TCS matches: the total TDS in TIS should match 26AS Part A; total TCS in TIS should match 26AS Part B. If there is a small difference, go by 26AS for the tax credit.
5. Resolve mismatches before filing: if AIS shows a wrong PAN or duplicate, mark it. If a deductor missed filing TDS, contact them and ask them to file a correction or late return. You can still claim the TDS in your ITR if you have Form 16/16A, but expect a longer processing time if it is not in 26AS.
6. Carry forward the reconciled figures into your ITR: most ITR utilities now pre-fill from AIS. Review every pre-filled field; do not assume it is correct. The department will match your filed ITR against 26AS and AIS; mismatches trigger scrutiny.

The Income Tax Department already has 80% of your financial data before you file. The reconciliation step is not about hiding information — it is about making sure the data is accurate, complete, and presented in the right ITR schedule.

Key takeaways

• Form 26AS shows TDS, TCS, and tax payments; it is the official tax credit statement.
• AIS is broader — it includes TDS, TCS, and all third-party financial information (interest, dividends, property, etc.).
• TIS is a user-friendly summary of AIS, reflecting your feedback and corrections.
• Always reconcile all three with your own records before filing your ITR.
• Mismatches are common; resolve them by marking incorrect data in AIS or contacting the deductor for corrections.
• Pre-filled ITR data comes from AIS — review it line by line; do not assume it is complete or correct.

Official sources

This explainer is based on official and primary sources. Always confirm figures and dates on these before acting:

• Income Tax e-Filing portal
• Income Tax Department — incometax.gov.in
• Central Board of Direct Taxes (CBDT), Department of Revenue
• Income Tax Act & Rules — incometaxindia.gov.in

Reviewed: October 2026. Tax rules change — verify the current financial year and assessment year before you rely on any figure.

This is general educational information for Indian taxpayers, not personalised tax, legal or financial advice. Union of Taxpayers is an independent platform and not a government body. Consider a qualified professional for your specific situation.