AIS vs TIS Mismatch: How to Correct It Before Filing ITR

AIS and TIS Mismatch FY 2025-26 — How to Correct Before Filing ITR

Filing an Income Tax Return is not simply about entering income figures and submitting the return.

Before filing your ITR for FY 2025-26, you should carefully check your:

AIS – Annual Information Statement

TIS – Taxpayer Information Summary

Form 26AS

Form 16 / Form 16A

Bank statements

Capital gains statements

Interest income

Dividend income

A mismatch between these records can result in incorrect reporting, tax-credit differences, notices or unnecessary follow-up after filing.

Many taxpayers often ask:

“Why is my AIS showing more income than my actual income?”

“What should I do if TIS and AIS figures do not match?”

“Can I file ITR if AIS contains incorrect information?”

“Should I report the AIS amount or my actual income?”

The answer depends on the nature of the mismatch.

Let’s break it down. 🚀

What is AIS?

AIS stands for Annual Information Statement.

It provides a comprehensive view of information available with the Income Tax Department regarding a taxpayer.

AIS can contain information relating to:

Interest

Dividend

Securities transactions

Property transactions

TDS/TCS

Foreign remittances

GST-related information

Financial transactions

Other information reported by specified reporting entities

The Income Tax Department provides taxpayers with an opportunity to submit feedback on eligible information appearing in AIS.

What is TIS?

TIS stands for Taxpayer Information Summary.

It provides an information-category-wise summary of processed information.

TIS can show:

Information category
Processed value
Derived value

The derived information may be used for pre-filling the ITR, where applicable.

Therefore, AIS and TIS should be reviewed before relying on pre-filled information while preparing the ITR.

AIS vs TIS

Particulars	AIS	TIS
Full Form	Annual Information Statement	Taxpayer Information Summary
Purpose	Detailed information view	Summarised information
Information	Transaction/reporting details	Category-wise processed/derived information
Feedback	Available on eligible information	Based on processed information
ITR Pre-filling	Supports pre-filling	Derived information may be used
Review Before ITR	✅ Important	✅ Important

What is an AIS/TIS Mismatch?

An AIS/TIS mismatch occurs when information appearing in AIS/TIS does not correspond with the taxpayer’s actual records.

For example:

Actual bank interest → ₹35,000

AIS/TIS → ₹50,000

Or:

Actual dividend → ₹20,000

AIS → ₹30,000

Or:

Actual sale transaction → ₹5,00,000

AIS → ₹7,00,000

Such differences should be investigated before filing the ITR.

Why Does AIS/TIS Mismatch Happen?

A mismatch can happen for several reasons.

Common reasons include:

Duplicate reporting
Incorrect PAN reported by the reporting entity
Wrong transaction amount
Incorrect financial year
Incorrect TDS information
Transactions reported by banks/financial institutions incorrectly
Joint account transactions
Incorrect securities transaction reporting
Wrong interest information
Data updated by the reporting entity after AIS was generated
Taxpayer feedback not yet processed

Therefore, an AIS mismatch does not automatically mean that the taxpayer has concealed income.

AIS Shows Income You Never Received — What Should You Do?

Do not simply ignore it.

First identify:

1️⃣ Who reported the information?

2️⃣ What transaction has been reported?

3️⃣ Which financial year does it relate to?

4️⃣ Is the amount correct?

5️⃣ Is the PAN correct?

6️⃣ Is it duplicated?

7️⃣ Can you prove that the information is incorrect?

Step-by-Step Process to Correct AIS Mismatch

Step 1️⃣ Download AIS

Go to:

e-File → Income Tax Return → View AIS

The Income Tax Department’s current guidance confirms this route for accessing AIS.

You can download AIS in:

PDF

CSV

JSON

formats.

Step 2️⃣ Download TIS

Review the Taxpayer Information Summary and compare the relevant income categories with AIS.

Step 3️⃣ Download Form 26AS

Check Form 26AS for:

TDS
TCS
Tax payments
Reported tax credits

Do not rely only on AIS.

Step 4️⃣ Compare With Actual Records

Prepare a reconciliation.

For example:

Particulars	Actual Records	AIS	Difference
Salary	₹8,00,000	₹8,00,000	Nil
Bank Interest	₹35,000	₹50,000	₹15,000
Dividend	₹20,000	₹20,000	Nil
Capital Gain	₹1,20,000	₹1,20,000	Nil

This immediately identifies the area requiring correction.

Step 5️⃣ Identify the Reporting Entity

Check the source of the information.

It may be:

Bank

Broker

Employer

Mutual Fund

Registrar/Reporting entity

Financial institution

Other reporting organisation

Step 6️⃣ Verify the Transaction

Check your supporting documents.

For example, for bank interest:

Bank statement
Interest certificate
TDS certificate
Form 26AS

For securities:

Broker statement
Contract notes
Capital gains statement

For salary:

Form 16
Salary slips
Bank statement

Step 7️⃣ Submit AIS Feedback

If the information is incorrect, AIS provides an online feedback facility for eligible information.

The general process is:

Open the relevant AIS information
Click the feedback/optional option
Select the appropriate feedback category
Enter the required details
Submit feedback

The Income Tax Department confirms that feedback can be submitted against active TDS/TCS, SFT and other eligible information.

What Happens After AIS Feedback?

After successful submission:

Feedback is displayed against the information
Modified value may be visible along with reported value
Activity History is updated
Acknowledgement receipt can be downloaded
Email/SMS confirmation may be received

The Income Tax Department also states that there is currently no limit on the number of times previously submitted feedback can be modified.

Contact the Reporting Entity

AIS feedback is useful, but if the source itself has reported incorrect information, you should also contact that reporting entity.

For example:

Bank → Request correction of interest/TDS reporting

Employer → Request correction of salary/TDS statement

Broker → Request correction of securities transaction reporting

Mutual Fund → Request correction of dividend/transaction information

The reporting entity may need to correct its underlying statement/return so that the information can subsequently be updated in the tax system.

AIS Interest Mismatch — Example

Suppose:

Actual bank interest = ₹40,000

AIS interest = ₹65,000

Difference = ₹25,000

Do not automatically report ₹65,000 merely because it appears in AIS.

First:

Check bank statements
Obtain interest certificate
Check Form 26AS
Identify the reporting bank
Check whether any amount is duplicated
Submit AIS feedback if incorrect
Ask the bank to correct the reporting, where required

Then report the correct taxable income based on the underlying records and applicable tax provisions.

Capital Gains Mismatch

Capital gains are another common area where taxpayers may notice differences.

AIS may contain securities-related information reported by:

Stock brokers

Depositories

Financial institutions

Mutual funds

The transaction value shown in AIS should not automatically be treated as taxable capital gain.

For capital gains, taxpayers generally need to determine the appropriate:

Sale consideration
Purchase cost
Transfer expenses, where applicable
Holding period
Nature of security
Applicable capital gains provisions
Exemptions/deductions, where applicable

Use broker/depository/mutual fund statements and transaction records to calculate the actual taxable capital gain.

TDS Mismatch Between AIS and Form 26AS

Suppose:

Form 16 TDS → ₹60,000

Form 26AS → ₹60,000

AIS → ₹50,000

In such a case, investigate the mismatch before filing.

Check:

Form 16
Form 26AS
AIS
Employer’s TDS return

If the employer has reported an incorrect amount, request correction of the TDS statement.

This is particularly important because incorrect tax-credit reporting can affect the final tax payable/refund.

AIS vs Form 26AS — Which One Should You Check?

Both.

AIS provides a broader information view, while Form 26AS is particularly important for checking tax-credit-related information.

A good ITR reconciliation should therefore include:

AIS

TIS

Form 26AS

Form 16/16A

Bank Statements

Investment Statements

Should You File ITR Before AIS is Corrected?

This depends on the nature of the mismatch.

If AIS contains incorrect information but your actual income and supporting records are clear, you should not blindly inflate your income merely to match an incorrect AIS entry.

At the same time, do not ignore genuine income simply because it is missing from AIS.

The correct approach is:

“Report your actual taxable income correctly, maintain supporting documents, and submit feedback/correction for incorrect AIS information.”

Important Documents to Keep Before Filing ITR

Keep these documents ready:

AIS
TIS
Form 26AS
Form 16
Form 16A
Bank statements
Interest certificates
Dividend statements
Broker statements
Capital gains statements
Mutual fund statements
Property transaction documents
Foreign income/assets information, where applicable
Previous year’s ITR

This makes reconciliation much easier.

Pre-ITR AIS Reconciliation Checklist

Income

Salary matched with Form 16
Interest matched with bank statements
Dividend matched with statements
Rental income checked
Business/professional income reconciled
Capital gains reconciled
Other income checked

Tax Credits

Form 26AS checked
TDS certificates checked
TDS amounts reconciled
TCS checked
Advance tax checked
Self-assessment tax checked

AIS/TIS

AIS downloaded
TIS reviewed
Duplicate entries checked
Incorrect transactions identified
Wrong PAN transactions checked
AIS feedback submitted where required

ITR

Correct ITR form selected
Pre-filled information reviewed
Income reconciled
Deductions checked
Tax liability calculated
TDS credit verified
Bank details verified
ITR e-verified after filing

Common Mistakes Taxpayers Make

Blindly accepting pre-filled AIS information
Ignoring TIS
Not checking Form 26AS
Reporting duplicate income
Ignoring incorrect AIS transactions
Assuming every AIS transaction is taxable income
Not contacting the reporting entity
Claiming TDS that does not appear correctly in tax-credit records
Filing the ITR without reconciling capital gains
Waiting until after filing to discover mismatches
Not keeping supporting documents

The best approach is to reconcile the information before submitting the ITR.

What if AIS Information is Correct but You Did Not Report the Income?

This is different from an incorrect AIS entry.

If AIS shows genuine income that you actually earned, you should include the taxable income in your ITR according to the applicable provisions.

For example:

AIS Interest → ₹40,000

Bank statement → ₹40,000

Taxpayer’s books → ₹40,000

Then there is no mismatch.

The income should be considered while preparing the return.

What if AIS is Wrong but TIS is Correct?

Do not assume that the TIS figure is automatically correct.

Investigate the underlying information.

Compare:

AIS → Detailed information

TIS → Processed/derived summary

Actual records → Your supporting evidence

If the source information is incorrect, provide appropriate AIS feedback and seek correction from the reporting entity.

What if AIS is Correct but TIS is Different?

This may arise because TIS reflects processed and derived information.

Review:

AIS transaction details
TIS processed value
TIS derived value
Feedback history
Actual financial records

The taxpayer should understand why the values differ before finalising the ITR.

Can AIS Feedback Be Modified?

Yes.

The Income Tax Department’s AIS FAQ states that there is currently no limit on the number of times previously submitted feedback can be modified.

Therefore, if you later obtain better information or the reporting entity corrects the underlying data, review the AIS feedback status again.

What if the Reporting Entity Does Not Correct the Data?

If you have already contacted the reporting entity and the issue remains unresolved, retain:

Emails
Correction requests
Statements
Certificates
Contract notes
Bank records
AIS feedback acknowledgement

These documents can help demonstrate the basis for the income reported in your ITR if the transaction is subsequently questioned.

What if You Receive a Notice Later?

Do not panic.

First identify:

Nature of notice

Information referred to

Amount involved

Relevant assessment year

Then reconcile the notice with:

ITR
AIS
TIS
Form 26AS
Supporting documents

If the AIS information was incorrect and you had already submitted feedback, retain the acknowledgement and related correspondence.

AIS-Related Grievance

For AIS-related issues, the Income Tax Department provides an AIS and Reporting Portal helpdesk.

The current official contact information lists:

1800 103 4215

The Department also states that AIS-related grievances can be raised through:

e-Filing → AIS → AIS Portal → Help → Raise/View Ticket Status.

Why Businesses & Taxpayers Choose TAXAJ

At TAXAJ, we help taxpayers and businesses with comprehensive tax compliance and return filing support.

Our services include:

AIS & TIS Reconciliation

ITR Filing

Income Tax Compliance

Form 26AS Reconciliation

TDS Reconciliation

Capital Gains Computation

Bank & Interest Reconciliation

Business Tax Compliance

Tax Planning

Income Tax Notice Assistance

Startup & MSME Tax Advisory

Our team helps taxpayers reconcile their financial records with available tax information before filing, reducing the risk of incorrect reporting and avoidable tax issues.

Final Thoughts

AIS and TIS are important sources of information while preparing your ITR for FY 2025-26.

However, taxpayers should not blindly copy every figure appearing in AIS or TIS.

Before filing:

Download AIS

Review TIS

Check Form 26AS

Verify Form 16/16A

Reconcile bank statements

Check investment/capital gains statements

Identify mismatches

Submit AIS feedback where required

Request correction from the reporting entity

Calculate actual taxable income

File the ITR based on correct and supportable information

The key takeaway is:

“AIS is a valuable reconciliation tool, but your ITR should be prepared based on the correct taxable income supported by your records—not by blindly matching an incorrect AIS entry.”

Do your AIS and TIS reconciliation before filing the ITR to avoid unnecessary mismatches, tax-credit issues and potential notices later.

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