AIS vs 26AS vs TIS6 Easy Checks Before ITR 2026

Every ITR season the same accident happens: someone files from their Form 16 alone, the department compares the return against its own records, and a notice lands. Those records live in three statements, and this guide to AIS vs 26AS vs TIS explains, in plain language, what each one shows, which one actually decides your TDS credit, and the six checks to run before you file for AY 2026-27.

Quick answer: Form 26AS is your tax credit record and it is what the CPC trusts for TDS. The AIS is the wider diary of your money: interest, dividends, shares, property. The TIS is the short summary of the AIS that prefills your return. Reconcile all three with your own records before filing by 31 July 2026 (ITR-1 and 2) or 31 August 2026 (non-audit ITR-3 and 4).

The three statements, explained simply

Imagine your school kept three documents about you. A marks card with only your exam results. A diary noting everything you did all year. And a one-page summary of that diary for your parents. That is exactly how the tax department tracks you:

AIS vs 26AS: which one decides your TDS credit

This is the question behind almost every AIS vs 26AS confusion, and the answer is simple.

The golden rule: when the AIS and Form 26AS disagree on TDS, Form 26AS wins. The CPC validates your TDS claim against 26AS, so a credit missing there is a credit you will not get, even if the AIS shows it. In every AIS vs 26AS conflict on tax credit, file by 26AS and fix the AIS with feedback.

The 6 checks to run before you file

1. Download both statements. Log in at incometax.gov.in, open the AIS tile for the AIS and TIS, and pull Form 26AS from the e-File menu or TRACES. Take FY 2025-26.
2. Match every TDS entry first. Compare Form 26AS against your Form 16 (salary), Form 16A (bank interest, rent, fees) and bank statements. If a deduction is missing in 26AS, the deductor filed it wrong; ask them to correct their return before you file. Claiming TDS that is not in 26AS is how demand notices happen.
3. Read every income line in the AIS. It captures interest from every account linked to your PAN, including the dormant one you forgot, joint accounts and old city accounts. Report the interest even if TDS was never deducted on it.
4. Recompute capital gains yourself. The AIS shows the gross sale amount of shares and mutual funds, not your profit. Pull the broker or CAMS statement and compute the actual gain. Our capital gains calculator does the rate math for you.
5. Give AIS feedback on wrong entries. Mark an entry as incorrect, duplicate, belonging to another year, or not yours. Once processed, the TIS and your prefilled return update on their own, usually within a day.
6. Check the TIS before you submit. The TIS number is what the prefill uses. If it still shows a wrong value, fix the AIS feedback first, then file with figures that match your real records, keeping proof.

The AIS vs 26AS mismatches that cause most notices

• Interest you never reported from a savings account or FD the AIS knows about.
• TDS in your Form 16A but missing in 26AS because the deductor quoted the wrong PAN or filed late.
• The AIS gross sale figure treated as income, which overstates your gain massively.
• Duplicate AIS entries when both parties report the same transaction.
• Property transactions appearing in the AIS but absent from the return.

What it costs to skip this: a mismatch can make the return defective, shrink or delay the refund, trigger an adjustment under Section 143(1), or draw a compliance notice months later. If a missed deadline is already costing you interest, our Section 234 interest calculator shows the exact damage.

One statement instead of three from next year

This is the last season the AIS vs 26AS comparison exists at all. From Tax Year 2026-27, under the Income-tax Act 2025, both merge into a single statement called Form 168. The habit stays the same: pull the statement, match it against your records, fix what is wrong, then file.

Frequently asked questions

What is the difference between AIS and 26AS?

Form 26AS is the tax credit statement: the TDS, TCS and taxes paid that the department has credited against your PAN. The AIS is much wider: it also lists interest from every bank account, dividends, share and mutual fund sales, property deals and foreign remittances reported against your PAN. In short, 26AS shows your tax, the AIS shows your money.

Which one is final for TDS credit, AIS or 26AS?

Form 26AS. When the CPC processes your return, your TDS claim is validated against Form 26AS. The AIS is information, not the legal record of credit. If the two differ, trust 26AS for the credit and use the AIS feedback option to flag the wrong entry.

What is TIS in income tax?

TIS, the Taxpayer Information Summary, is the short summary of your AIS. It groups everything into categories like salary, interest and dividend, removes duplicates, and shows the value the department uses to prefill your return. You cannot edit the TIS directly; it updates automatically after your AIS feedback is processed.

Why does my AIS show a higher amount than my actual gain?

Because for shares and mutual funds the AIS reports the gross sale consideration, the full amount you received, not your profit. Your capital gain depends on the purchase cost, dates and holding period. Never copy the AIS sale figure as income; compute the gain from your broker statement.

What happens if I ignore a mismatch and file anyway?

The CPC compares your return against the AIS and 26AS. A mismatch can mean a defective return notice, a smaller or delayed refund, an adjustment under Section 143(1), or a compliance notice later. Ten minutes of reconciliation is much cheaper than a notice.

Will AIS and 26AS continue next year?

They apply up to FY 2025-26, which is the return due in July and August 2026. From Tax Year 2026-27 the two merge into a single statement called Form 168 under the Income-tax Act 2025, so this is the last season you reconcile them separately.

Official source: Download your AIS, TIS and Form 26AS at incometax.gov.in.

Related: Which ITR form to file · Form 26AS to Form 168 · Form 16 to Form 130 · Capital gains calculator

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