AY 2026-27 · Before you file
Form 26AS, AIS & TIS Reconciliation
Think of Form 26AS as your tax passbook — it only records tax already paid against your PAN (TDS, TCS, advance tax, self-assessment tax). AIS is the department's much wider ledger of your income and transactions, reported to them by banks, employers, brokers, and registrars. TIS is the summarised, category-wise version of AIS — and it's what actually pre-fills your return. The three don't always agree, and this page helps you work out why, and what to do about it.
Mismatch checker
Enter what you have on hand — leave anything blank you don't want to compare yet.
Picking the right type sharpens the guidance below — each category tends to go wrong in a different way.
Mismatch Check
MISMATCH CHECKMISMATCH CHECK
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Enter your figures above to compare.
This only compares the figures you type in — it doesn't read your actual AIS or Form 26AS. Cross-check the flagged items against the real portal entries before acting on them.
The 5 common mismatch types
| Mismatch | Typical cause | What to do |
|---|---|---|
| Bank interest in AIS, not in your return | Savings/FD interest you forgot to add, or interest below the TDS threshold that was never on your radar. | Verify against your bank statements, then include it in your return. |
| Duplicate / inflated AIS entry | The same dividend or transaction reported twice — e.g. by the company/RTA and the depository separately. | Check for a duplicate; if confirmed, submit AIS feedback disagreeing with the extra entry. |
| TDS in AIS, missing from 26AS | The deductor deducted tax but hasn't filed (or filed incorrectly) their TDS return with the department. | Contact the deductor to file/correct their TDS return — you can't fix this yourself. |
| Property transaction not yet declared | A purchase/sale reported by the registrar that hasn't been reflected anywhere in your return yet. | Verify against your deed, then declare it under the correct head (usually capital gains). |
| Capital gains not in Schedule CG | Gains visible in AIS from your broker/RTA that never made it into Schedule CG of your return. | Cross-check against broker statements and make sure Schedule CG reflects it. |
Frequently asked questions
Which one should I trust if 26AS and AIS disagree?
It's not that one is simply "more correct" — they do different jobs. Form 26AS is the only document your tax credit claims (TDS, TCS, advance tax) are checked against, so for what tax you've already paid, that's the one that governs your ITR. AIS is the department's read on your income and transactions, so for whether you've captured all your income, that's the one to check. Reconciling means using each for the job it's meant for, not picking a winner.
What if I've already filed and find a mismatch afterward?
If it changes your tax payable or refund, you can typically file a revised return under Section 139(5) — the exact cutoff shifts with each year's Finance Act, so check the current deadline on the income tax portal rather than assuming. If the department flags the mismatch first, via a notice or intimation, you'll usually get a chance to respond or file a rectification through the portal instead.
Does submitting AIS feedback change my Form 26AS?
No. Feedback you submit on the AIS portal — disagreeing with an entry and picking a reason — updates the AIS/TIS entry and the value that flows into your pre-filled return. It does not touch Form 26AS. Form 26AS only changes when the deductor files a correction with their own TDS return; if your mismatch is a tax-credit issue, AIS feedback alone won't fix it.
Is Form 26AS going away?
Eventually — under the Income-tax Act 2025, Form 26AS is being replaced by a new Form 168 from AY 2027-28 onward. For AY 2026-27 filing, you're still working with the current Form 26AS/AIS/TIS trio covered on this page.