Form 26AS vs AIS vs TIS: Which One Should You Actually Use for ITR Filing?
Confused about Form 26AS, AIS, and TIS for your ITR filing? Here's what each one shows, which one to trust, and exactly what to do when they conflict.
If you've logged into the Income Tax portal recently to file your return, you've probably noticed three different statements staring back at you — Form 26AS, the Annual Information Statement (AIS), and the Taxpayer Information Summary (TIS). All three claim to show your tax-related information. All three can show different numbers for the same transaction. And none of them explain which one you should actually use.
This confusion is not your fault. These three documents evolved at different times, serve overlapping purposes, and the Income Tax department hasn't been particularly clear about how they relate to each other.
This article explains exactly what each one is, what it shows, how they differ, and — most importantly — what to do when the numbers don't match.
What is Form 26AS?
Form 26AS is the oldest of the three. It has existed since the early 2000s and most taxpayers and chartered accountants are familiar with it.
It is essentially a tax credit statement — a record of all tax that has been deducted or collected on your behalf and deposited with the government.
What Form 26AS shows:
- TDS deducted by your employer (salary)
- TDS deducted by banks on FD interest
- TDS deducted on any other payments (rent, professional fees, etc.)
- TCS collected on purchases (cars, foreign remittance, etc.)
- Advance tax and self-assessment tax paid by you
- Refunds received from the Income Tax department
- High-value transactions reported by banks and registrars (Part E)
What Form 26AS does NOT show:
- The actual income behind each TDS entry
- Transactions where no TDS was deducted
- Capital gains from mutual funds or stocks (in detail)
- Interest income below the TDS threshold
What is the AIS (Annual Information Statement)?
The AIS was introduced in November 2021 and is a significant expansion of the information available to taxpayers. It pulls data from multiple reporting sources — not just TDS returns.
What AIS shows:
- Everything in Form 26AS, plus:
- Interest income from savings accounts (reported by banks)
- Dividend income (reported by companies and mutual funds)
- Securities transactions — shares and mutual fund purchases and sales
- Real estate transactions (reported by registrars)
- Foreign remittances sent or received
- GST turnover (reported by GSTN)
- Salary details as reported by employer
- Rent received (in some cases)
AIS also allows you to submit feedback. If a transaction is incorrect, duplicated, or doesn't belong to you, you can mark it in the AIS portal. This feedback is considered by the department.
What is TIS (Taxpayer Information Summary)?
TIS is not a separate data source. It is a summarised view of your AIS — consolidated by category after incorporating any feedback you've submitted.
TIS shows category-wise totals — total salary, total interest income, total dividend, total securities transactions — in a format that directly maps to the ITR schedules. When you start filing, the portal uses TIS values to auto-populate the return.
How the Three Relate to Each Other
Form 26AS remains relevant specifically for verifying tax credits — making sure all TDS deducted on your behalf is actually reflecting before you file. If a TDS entry is missing from Form 26AS, you cannot claim that credit in your ITR.
Which One Should You Use for Filing?
The honest answer is: all three, for different purposes.
The practical workflow:
- Download AIS first — get the complete picture
- Review each entry — identify anything incorrect or not yours
- Submit feedback on AIS for wrong entries
- Download TIS after feedback — use these figures for ITR
- Cross-check Form 26AS to ensure all TDS credits are reflecting
- File ITR — reconcile your own records with TIS figures
When They Conflict — The Most Common Situations
Situation 1 — AIS shows interest income your bank passbook doesn't match
Banks sometimes report interest on an accrual basis to the IT department even when they credit it annually. Your passbook may show ₹45,000 while AIS shows ₹48,000. This difference is usually timing.
What to do: Check with your bank for the exact figure. File based on actual interest credited or accrued as per your bank certificate.
Situation 2 — A transaction appears twice in AIS
Duplicate entries are common — especially for property transactions and mutual fund transactions reported by both the AMC and the registrar.
What to do: Submit "Duplicate" feedback on one entry in AIS. The corrected TIS will show the right figure.
Situation 3 — AIS shows a transaction that isn't yours
PAN misquoting happens — someone else's transaction gets linked to your PAN. This needs to be addressed urgently.
What to do: Submit "Information is not fully correct" or "Information relates to other PAN/year" feedback in AIS. If the issue persists, raise a grievance on the IT portal.
Situation 4 — Form 26AS shows TDS but the income isn't reflected in AIS
What to do: Trust Form 26AS for the TDS credit. Report the underlying income in your ITR based on your own records.
Situation 5 — TIS prefill figure doesn't match your own calculation
You are not required to file the prefilled figures. You can edit them. File based on your actual income — but ensure you can substantiate any figure that differs from AIS/TIS if asked.
The One Discrepancy That Generates Most Notices
Banks deduct TDS on FD interest only when it exceeds ₹40,000 per year (₹50,000 for senior citizens). Below this threshold, no TDS is deducted — so the income doesn't appear in Form 26AS. But banks still report this interest to the IT department. It appears in AIS. If you don't include it in your ITR, the system flags it as unreported income — and a notice under Section 143(1) follows. This single oversight is the most common reason for mismatch notices.
“Form 26AS, AIS, and TIS are the same financial reality seen from three different vantage points — not competing documents. Rather than debating which is more reliable, the right approach is to read all three in tandem. Form 26AS gives precise details about tax deducted at source. AIS gives a broader picture of the same transactions by pulling in information from multiple reporting sources. TIS attempts to summarise both — but it isn't perfectly accurate, and that's not a flaw in the system. The Income Tax Act has an inherent subjectivity: the same transaction can legitimately be treated differently depending on the taxpayer's situation. No automated summary can fully account for that. Your judgment — ideally with a professional — remains essential.”
Frequently Asked Questions
Is it mandatory to reconcile AIS before filing?
Not legally mandatory, but highly advisable. The IT department's system cross-checks your filed return against AIS. Unexplained discrepancies trigger automated notices.
If I submit feedback on AIS, does it update immediately?
The feedback is logged immediately, but TIS updates after the department processes it — usually within a few days. It's best to submit feedback at least a week before your filing deadline.
Can I file if AIS shows a wrong transaction I haven't been able to correct?
Yes. File based on your correct figures and note the discrepancy. If a notice comes, your feedback submission and supporting documents will serve as your response.
Should I always use TIS for prefill rather than entering manually?
TIS prefill is a good starting point but always verify against your own records — salary slips, bank statements, broker statements. Never file prefilled figures without reviewing them.
What if my Form 26AS and AIS show different TDS amounts?
Form 26AS is the authoritative document for TDS credits. AIS may not always reflect the most current TDS data. For claiming TDS credit, rely on Form 26AS.
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