{"id":1281,"date":"2026-08-14T17:57:42","date_gmt":"2026-08-14T12:27:42","guid":{"rendered":"https:\/\/www.taxaj.com/learn\/ais-and-tis-mismatch-fy-2025-26-how-to-correct-before-filing-itr-2\/"},"modified":"2026-08-18T20:57:00","modified_gmt":"2026-08-18T15:27:00","slug":"ais-and-tis-mismatch-fy-2025-26-how-to-correct-before-filing-itr","status":"publish","type":"post","link":"https:\/\/www.taxaj.com/learn\/ais-and-tis-mismatch-fy-2025-26-how-to-correct-before-filing-itr\/","title":{"rendered":"AIS and TIS mismatch FY 2025-26 \u2014 how to correct before filing ITR"},"content":{"rendered":"
AIS and TIS Mismatch FY 2025-26 \u2014 How to Correct Before Filing ITR<\/p>\n
Filing an Income Tax Return is not simply about entering income figures and submitting the return.<\/p>\n
Before filing your ITR for FY 2025-26, you should carefully check your:<\/p>\n
AIS \u2013 Annual Information Statement<\/h2>\n
TIS \u2013 Taxpayer Information Summary<\/h2>\n
Form 26AS<\/h2>\n
Form 16 \/ Form 16A<\/h2>\n
Bank statements<\/h2>\n
Capital gains statements<\/h2>\n
Interest income<\/h2>\n
Dividend income<\/h2>\n
A mismatch between these records can result in incorrect reporting, tax-credit differences, notices or unnecessary follow-up after filing.<\/p>\n
Many taxpayers often ask:<\/p>\n
\u201cWhy is my AIS showing more income than my actual income?\u201d<\/p>\n
\u201cWhat should I do if TIS and AIS figures do not match?\u201d<\/p>\n
\u201cCan I file ITR if AIS contains incorrect information?\u201d<\/p>\n
\u201cShould I report the AIS amount or my actual income?\u201d<\/p>\n
The answer depends on the nature of the mismatch.<\/p>\n
Let\u2019s break it down. \ud83d\ude80<\/p>\n
What is AIS?<\/h2>\n
AIS stands for Annual Information Statement.<\/p>\n
It provides a comprehensive view of information available with the Income Tax Department regarding a taxpayer.<\/p>\n
AIS can contain information relating to:<\/p>\n
Interest<\/h2>\n
Dividend<\/h2>\n
Securities transactions<\/h2>\n
Property transactions<\/h2>\n
TDS\/TCS<\/h2>\n
Foreign remittances<\/h2>\n
GST-related information<\/h2>\n
Financial transactions<\/h2>\n
Other information reported by specified reporting entities<\/p>\n
The Income Tax Department provides taxpayers with an opportunity to submit feedback on eligible information appearing in AIS.<\/p>\n
What is TIS?<\/h2>\n
TIS stands for Taxpayer Information Summary.<\/p>\n
It provides an information-category-wise summary of processed information.<\/p>\n
TIS can show:<\/p>\n
\n
Information category<\/li>\n
Processed value<\/li>\n
Derived value<\/li>\n<\/ul>\n
The derived information may be used for pre-filling the ITR, where applicable.<\/p>\n
Therefore, AIS and TIS should be reviewed before relying on pre-filled information while preparing the ITR.<\/p>\n
This immediately identifies the area requiring correction.<\/p>\n
Step 5\ufe0f\u20e3 Identify the Reporting Entity<\/p>\n
Check the source of the information.<\/p>\n
It may be:<\/p>\n
Bank<\/h2>\n
Broker<\/h2>\n
Employer<\/h2>\n
Mutual Fund<\/h2>\n
Registrar\/Reporting entity<\/h2>\n
Financial institution<\/h2>\n
Other reporting organisation<\/p>\n
Step 6\ufe0f\u20e3 Verify the Transaction<\/p>\n
Check your supporting documents.<\/p>\n
For example, for bank interest:<\/p>\n
\n
Bank statement<\/li>\n
Interest certificate<\/li>\n
TDS certificate<\/li>\n
Form 26AS<\/li>\n<\/ul>\n
For securities:<\/p>\n
\n
Broker statement<\/li>\n
Contract notes<\/li>\n
Capital gains statement<\/li>\n<\/ul>\n
For salary:<\/p>\n
\n
Form 16<\/li>\n
Salary slips<\/li>\n
Bank statement<\/li>\n<\/ul>\n
Step 7\ufe0f\u20e3 Submit AIS Feedback<\/p>\n
If the information is incorrect, AIS provides an online feedback facility for eligible information.<\/p>\n
The general process is:<\/p>\n
\n
Open the relevant AIS information<\/li>\n
Click the feedback\/optional option<\/li>\n
Select the appropriate feedback category<\/li>\n
Enter the required details<\/li>\n
Submit feedback<\/li>\n<\/ul>\n
The Income Tax Department confirms that feedback can be submitted against active TDS\/TCS, SFT and other eligible information.<\/p>\n
What Happens After AIS Feedback?<\/h2>\n
After successful submission:<\/p>\n
\n
Feedback is displayed against the information<\/li>\n
Modified value may be visible along with reported value<\/li>\n
Activity History is updated<\/li>\n
Acknowledgement receipt can be downloaded<\/li>\n
Email\/SMS confirmation may be received<\/li>\n<\/ul>\n
The Income Tax Department also states that there is currently no limit on the number of times previously submitted feedback can be modified.<\/p>\n
Contact the Reporting Entity<\/h2>\n
AIS feedback is useful, but if the source itself has reported incorrect information, you should also contact that reporting entity.<\/p>\n
For example:<\/p>\n
Bank \u2192 Request correction of interest\/TDS reporting<\/p>\n
Employer \u2192 Request correction of salary\/TDS statement<\/p>\n
Broker \u2192 Request correction of securities transaction reporting<\/p>\n
Mutual Fund \u2192 Request correction of dividend\/transaction information<\/p>\n
The reporting entity may need to correct its underlying statement\/return so that the information can subsequently be updated in the tax system.<\/p>\n
AIS Interest Mismatch \u2014 Example<\/h2>\n
Suppose:<\/p>\n
Actual bank interest = \u20b940,000<\/p>\n
AIS interest = \u20b965,000<\/p>\n
Difference = \u20b925,000<\/p>\n
Do not automatically report \u20b965,000 merely because it appears in AIS.<\/p>\n
First:<\/p>\n
\n
Check bank statements<\/li>\n
Obtain interest certificate<\/li>\n
Check Form 26AS<\/li>\n
Identify the reporting bank<\/li>\n
Check whether any amount is duplicated<\/li>\n
Submit AIS feedback if incorrect<\/li>\n
Ask the bank to correct the reporting, where required<\/li>\n<\/ul>\n
Then report the correct taxable income based on the underlying records and applicable tax provisions.<\/p>\n
Capital Gains Mismatch<\/h2>\n
Capital gains are another common area where taxpayers may notice differences.<\/p>\n
AIS may contain securities-related information reported by:<\/p>\n
Stock brokers<\/h2>\n
Depositories<\/h2>\n
Financial institutions<\/h2>\n
Mutual funds<\/p>\n
The transaction value shown in AIS should not automatically be treated as taxable capital gain.<\/p>\n
For capital gains, taxpayers generally need to determine the appropriate:<\/p>\n
\n
Sale consideration<\/li>\n
Purchase cost<\/li>\n
Transfer expenses, where applicable<\/li>\n
Holding period<\/li>\n
Nature of security<\/li>\n
Applicable capital gains provisions<\/li>\n
Exemptions\/deductions, where applicable<\/li>\n<\/ul>\n
Use broker\/depository\/mutual fund statements and transaction records to calculate the actual taxable capital gain.<\/p>\n
TDS Mismatch Between AIS and Form 26AS<\/h2>\n
Suppose:<\/p>\n
Form 16 TDS \u2192 \u20b960,000<\/p>\n
Form 26AS \u2192 \u20b960,000<\/p>\n
AIS \u2192 \u20b950,000<\/p>\n
In such a case, investigate the mismatch before filing.<\/p>\n
Check:<\/p>\n
\n
Form 16<\/li>\n
Form 26AS<\/li>\n
AIS<\/li>\n
Employer’s TDS return<\/li>\n<\/ul>\n
If the employer has reported an incorrect amount, request correction of the TDS statement.<\/p>\n
This is particularly important because incorrect tax-credit reporting can affect the final tax payable\/refund.<\/p>\n
AIS vs Form 26AS \u2014 Which One Should You Check?<\/h2>\n
Both.<\/p>\n
AIS provides a broader information view, while Form 26AS is particularly important for checking tax-credit-related information.<\/p>\n
A good ITR reconciliation should therefore include:<\/p>\n
AIS<\/p>\n
TIS<\/p>\n
Form 26AS<\/p>\n
Form 16\/16A<\/p>\n
Bank Statements<\/p>\n
Investment Statements<\/p>\n
Should You File ITR Before AIS is Corrected?<\/h2>\n
This depends on the nature of the mismatch.<\/p>\n
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.<\/p>\n
At the same time, do not ignore genuine income simply because it is missing from AIS.<\/p>\n
The correct approach is:<\/p>\n
\u201cReport your actual taxable income correctly, maintain supporting documents, and submit feedback\/correction for incorrect AIS information.\u201d<\/p>\n
Important Documents to Keep Before Filing ITR<\/h2>\n
Keep these documents ready:<\/p>\n
\n
AIS<\/li>\n
TIS<\/li>\n
Form 26AS<\/li>\n
Form 16<\/li>\n
Form 16A<\/li>\n
Bank statements<\/li>\n
Interest certificates<\/li>\n
Dividend statements<\/li>\n
Broker statements<\/li>\n
Capital gains statements<\/li>\n
Mutual fund statements<\/li>\n
Property transaction documents<\/li>\n
Foreign income\/assets information, where applicable<\/li>\n
Previous year’s ITR<\/li>\n<\/ul>\n
This makes reconciliation much easier.<\/p>\n
Pre-ITR AIS Reconciliation Checklist<\/h2>\n
Income<\/p>\n
\n
Salary matched with Form 16<\/li>\n
Interest matched with bank statements<\/li>\n
Dividend matched with statements<\/li>\n
Rental income checked<\/li>\n
Business\/professional income reconciled<\/li>\n
Capital gains reconciled<\/li>\n
Other income checked<\/li>\n<\/ul>\n
Tax Credits<\/p>\n
\n
Form 26AS checked<\/li>\n
TDS certificates checked<\/li>\n
TDS amounts reconciled<\/li>\n
TCS checked<\/li>\n
Advance tax checked<\/li>\n
Self-assessment tax checked<\/li>\n<\/ul>\n
AIS\/TIS<\/p>\n
\n
AIS downloaded<\/li>\n
TIS reviewed<\/li>\n
Duplicate entries checked<\/li>\n
Incorrect transactions identified<\/li>\n
Wrong PAN transactions checked<\/li>\n
AIS feedback submitted where required<\/li>\n<\/ul>\n
Assuming every AIS transaction is taxable income<\/li>\n
Not contacting the reporting entity<\/li>\n
Claiming TDS that does not appear correctly in tax-credit records<\/li>\n
Filing the ITR without reconciling capital gains<\/li>\n
Waiting until after filing to discover mismatches<\/li>\n
Not keeping supporting documents<\/li>\n<\/ul>\n
The best approach is to reconcile the information before submitting the ITR.<\/p>\n
What if AIS Information is Correct but You Did Not Report the Income?<\/h2>\n
This is different from an incorrect AIS entry.<\/p>\n
If AIS shows genuine income that you actually earned, you should include the taxable income in your ITR according to the applicable provisions.<\/p>\n
For example:<\/p>\n
AIS Interest \u2192 \u20b940,000<\/p>\n
Bank statement \u2192 \u20b940,000<\/p>\n
Taxpayer’s books \u2192 \u20b940,000<\/p>\n
Then there is no mismatch.<\/p>\n
The income should be considered while preparing the return.<\/p>\n
What if AIS is Wrong but TIS is Correct?<\/h2>\n
Do not assume that the TIS figure is automatically correct.<\/p>\n
Investigate the underlying information.<\/p>\n
Compare:<\/p>\n
AIS \u2192 Detailed information<\/p>\n
TIS \u2192 Processed\/derived summary<\/p>\n
Actual records \u2192 Your supporting evidence<\/p>\n
If the source information is incorrect, provide appropriate AIS feedback and seek correction from the reporting entity.<\/p>\n
What if AIS is Correct but TIS is Different?<\/h2>\n
This may arise because TIS reflects processed and derived information.<\/p>\n
Review:<\/p>\n
\n
AIS transaction details<\/li>\n
TIS processed value<\/li>\n
TIS derived value<\/li>\n
Feedback history<\/li>\n
Actual financial records<\/li>\n<\/ul>\n
The taxpayer should understand why the values differ before finalising the ITR.<\/p>\n
Can AIS Feedback Be Modified?<\/h2>\n
Yes.<\/p>\n
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.<\/p>\n
Therefore, if you later obtain better information or the reporting entity corrects the underlying data, review the AIS feedback status again.<\/p>\n
What if the Reporting Entity Does Not Correct the Data?<\/h2>\n
If you have already contacted the reporting entity and the issue remains unresolved, retain:<\/p>\n
\n
Emails<\/li>\n
Correction requests<\/li>\n
Statements<\/li>\n
Certificates<\/li>\n
Contract notes<\/li>\n
Bank records<\/li>\n
AIS feedback acknowledgement<\/li>\n<\/ul>\n
These documents can help demonstrate the basis for the income reported in your ITR if the transaction is subsequently questioned.<\/p>\n
What if You Receive a Notice Later?<\/h2>\n
Do not panic.<\/p>\n
First identify:<\/p>\n
Nature of notice<\/h2>\n
Information referred to<\/h2>\n
Amount involved<\/h2>\n
Relevant assessment year<\/h2>\n
Then reconcile the notice with:<\/p>\n
\n
ITR<\/li>\n
AIS<\/li>\n
TIS<\/li>\n
Form 26AS<\/li>\n
Supporting documents<\/li>\n<\/ul>\n
If the AIS information was incorrect and you had already submitted feedback, retain the acknowledgement and related correspondence.<\/p>\n
AIS-Related Grievance<\/h2>\n
For AIS-related issues, the Income Tax Department provides an AIS and Reporting Portal helpdesk.<\/p>\n
The current official contact information lists:<\/p>\n
1800 103 4215<\/h2>\n
The Department also states that AIS-related grievances can be raised through:<\/p>\n
At TAXAJ, we help taxpayers and businesses with comprehensive tax compliance and return filing support.<\/p>\n
Our services include:<\/p>\n
AIS & TIS Reconciliation<\/h2>\n
ITR Filing<\/h2>\n
Income Tax Compliance<\/h2>\n
Form 26AS Reconciliation<\/h2>\n
TDS Reconciliation<\/h2>\n
Capital Gains Computation<\/h2>\n
Bank & Interest Reconciliation<\/h2>\n
Business Tax Compliance<\/h2>\n
Tax Planning<\/h2>\n
Income Tax Notice Assistance<\/h2>\n
Startup & MSME Tax Advisory<\/h2>\n
Our team helps taxpayers reconcile their financial records with available tax information before filing, reducing the risk of incorrect reporting and avoidable tax issues.<\/p>\n
Final Thoughts<\/h2>\n
AIS and TIS are important sources of information while preparing your ITR for FY 2025-26.<\/p>\n
However, taxpayers should not blindly copy every figure appearing in AIS or TIS.<\/p>\n
Request correction from the reporting entity<\/h2>\n
Calculate actual taxable income<\/h2>\n
File the ITR based on correct and supportable information<\/h2>\n
The key takeaway is:<\/p>\n
\u201cAIS is a valuable reconciliation tool, but your ITR should be prepared based on the correct taxable income supported by your records\u2014not by blindly matching an incorrect AIS entry.\u201d<\/p>\n
Do your AIS and TIS reconciliation before filing the ITR to avoid unnecessary mismatches, tax-credit issues and potential notices later.<\/p>\n
\n
Join our WhatsApp Channel for regular tax, GST & business compliance updates:<\/li>\n<\/ul>\n
TAXAJ WhatsApp Channel<\/p>\n
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TAXAJ YouTube Channel<\/p>\n
Call or WhatsApp for professional assistance:<\/h2>\n
+91 8802912345<\/p>\n
Reconcile first. Correct errors. File your ITR with confidence. \ud83d\ude80\ud83d\udcca\ud83e\uddfe<\/p>\n","protected":false},"excerpt":{"rendered":"
Learn how to check and correct AIS and TIS mismatches for FY 2025-26 before filing your ITR, including AIS feedback, TDS and income reconciliation.<\/p>\n","protected":false},"author":20,"featured_media":0,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[6],"tags":[326,649,648,647,652,651,650,325],"class_list":["post-1281","post","type-post","status-publish","format-standard","hentry","category-compliances","tag-ais-correction","tag-ais-feedback","tag-ais-mismatch-fy-2025-26","tag-ais-tis-mismatch","tag-fy-2025-26-itr","tag-itr-filing-2026","tag-tis-income-tax","tag-tis-mismatch"],"_links":{"self":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts\/1281","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/users\/20"}],"replies":[{"embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/comments?post=1281"}],"version-history":[{"count":3,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts\/1281\/revisions"}],"predecessor-version":[{"id":1580,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts\/1281\/revisions\/1580"}],"wp:attachment":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/media?parent=1281"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/categories?post=1281"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/tags?post=1281"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}