Form 26AS, AIS & TIS (now Form 168): Check & Reconcile Before You File
Form 26AS is your annual tax-credit statement; the AIS (Annual Information Statement) is the wider record of your financial transactions the department already knows about; the TIS summarises it and pre-fills your return. Reconciling all three before you file is the single best way to avoid a tax notice. Here is what each shows, how to reconcile them, and a pre-filing checklist. Under the Income-tax Act 2025 the AIS is issued as Form 168.
Pre-filing checklist26AS vs AIS vs TISHow to downloadReconcileAIS feedbackMismatchesFAQs
Pre-filing reconciliation checklist
Form 26AS vs AIS vs TIS — what each one is
The three are related but do different jobs. Form 26AS is the narrow, tax-focused statement: the tax deducted (TDS) and collected (TCS) against your PAN, the advance and self-assessment tax you paid, and refunds issued. It is the document the assessing officer uses to validate your tax-credit claims. The AIS (Annual Information Statement) is much broader — it lists all the financial information the department has gathered about you: salary, interest, dividends, securities and mutual-fund transactions, property sales, foreign remittances, GST turnover and high-value (SFT) transactions such as large cash deposits. The TIS (Taxpayer Information Summary) is a category-wise, aggregated summary of the AIS, showing a processed value and an accepted value (after your feedback); the accepted value is what pre-fills your ITR.
| Form 26AS | AIS | TIS | |
|---|---|---|---|
| Focus | Tax credits | All financial transactions | Summary of AIS |
| Contains | TDS, TCS, advance/self-assessment tax, refunds | Income + high-value transactions reported to the department | Category totals (processed / accepted) |
| Main use | Verify tax-credit claims | Verify income disclosure | Pre-fill the ITR |
How to download them
- Form 26AS: log in to incometax.gov.in → e-File → Income Tax Returns → View Form 26AS (opens on TRACES), and view or download it for the year.
- AIS and TIS: on the same portal, go to Services → Annual Information Statement (AIS), and download the AIS and TIS (PDF or JSON). The AIS PDF is password-protected (PAN in lower case + date of birth).
Reconcile before you file
Work through them in order: first check that the TDS/TCS in 26AS matches your Form 16 and 16A; then compare each income category in the AIS against your own records — salary slips, bank and interest certificates, broker and mutual-fund statements. The aim is two-fold: claim only the tax credit that appears in 26AS, and make sure you have offered every income the AIS shows in your return. Under-reporting an income the department already knows about is the most common trigger for a mismatch notice.
Giving AIS feedback for wrong entries
If an AIS entry is wrong — a transaction that is not yours, a duplicate, or an incorrect amount — you can submit feedback against that line (choose the reason, e.g. “information is not fully correct” or “relates to another PAN”), and the TIS recomputes the accepted value. Two things to remember: filing AIS feedback does not update Form 26AS, and it does not delete the underlying record at source — it records your position for the department to consider. Keep evidence for anything you dispute.
Common mismatches and what to do
- TDS in 26AS lower than your certificate: the deductor has not deposited/reported it — claim only what is in 26AS and follow up with them.
- Interest not in your records but in the AIS: include it — banks report savings and FD interest even where no TDS was deducted.
- A transaction that is not yours: submit AIS feedback flagging it and keep proof.
- Timing gaps: late-reported entries may appear close to the deadline — recheck 26AS/AIS just before filing.
Frequently asked questions
What is the difference between Form 26AS and the AIS?
Form 26AS is the narrow tax-credit statement — TDS, TCS, advance and self-assessment tax, and refunds. The AIS is much broader and lists all the financial information reported about you, including interest, dividends, securities and property transactions, and high-value (SFT) items. Use 26AS to verify tax credits and the AIS to verify your income disclosure.
What is the TIS?
The Taxpayer Information Summary is a category-wise, aggregated summary of the AIS. It shows a processed value and an accepted value (after your feedback), and the accepted value is used to pre-fill your income tax return.
Do I file Form 26AS or the AIS?
No. Both are statements you view on the e-filing portal to prepare and cross-check your return. You do not file them. You file your ITR, using their figures after reconciling them against your own records.
How do I download Form 26AS and the AIS?
Log in to the e-filing portal. For 26AS, go to e-File → Income Tax Returns → View Form 26AS (it opens on TRACES). For the AIS and TIS, go to Services → Annual Information Statement. The AIS PDF is password-protected with your PAN in lower case and date of birth.
What should I do if an AIS entry is wrong?
Submit feedback against that entry, choosing the appropriate reason, and the TIS will recompute the accepted value. Note that AIS feedback does not change Form 26AS and does not delete the record at source; it records your position and should be supported by evidence.
Why does the AIS show interest I did not include?
Banks report savings and fixed-deposit interest to the department even where no TDS was deducted. If it appears in your AIS, it is your income and should be offered in your return; otherwise you risk a mismatch notice.
Is Form 26AS / AIS being renumbered under the Income-tax Act 2025?
The annual information statement is issued as Form 168 under Section 510 of the Income-tax Act 2025 (replacing Section 285BB), read with Rule 245 of the Income-tax Rules 2026, from the tax year 2026-27. For the FY 2025-26 return filed in 2026 you continue to use Form 26AS and the AIS as now, and the reconciliation approach is unchanged.