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, how to reconcile TDS/TCS and tax-payment entries, and the six checks to run before you file for AY 2026-27.
Quick answer: For AY 2026-27, Form 26AS is the TDS/TCS statement: reconcile it with Form 16 or Form 16A before claiming a credit. The AIS is the wider reported-information statement, which can include TDS/TCS, tax payments, refunds and financial transactions. TIS is the category-wise AIS summary; check both its value processed by system and value accepted by taxpayer/confirmed by source before relying on any prefill. Your ITR remains the final legal declaration. Reconcile all three with your own records before your applicable deadline — 31 July 2026 for ITR-1/2 or 31 August 2026 for non-audit ITR-3/4, subject to any extension.
Do not mix up the filing periods: this guide is for FY 2025-26, filed as AY 2026-27 under the Income-tax Act, 1961. The Income-tax Act, 2025 applies to income from 1 April 2026 onward (Tax Year 2026-27), whose return is due in 2027.
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:
The TDS/TCS statement. For AY 2026-27 it shows TDS and TCS credited against your PAN. Reconcile it with Form 16 or Form 16A.
The reported-information statement. It can include TDS/TCS, tax payments, refunds, interest, dividends, securities, property and foreign remittances. It is useful, but not a complete income record. You can give feedback on wrong entries.
The summary page. It shows both value processed by system and value accepted by taxpayer/confirmed by source. The accepted/confirmed value may be used for prefill where applicable; TIS cannot be edited directly.
AIS vs 26AS: how to reconcile TDS/TCS credit
This is the question behind almost every AIS vs 26AS confusion. The safest answer is not to treat the statements as competing records: reconcile the TDS/TCS credit across Form 26AS, Form 16 or Form 16A, and the related AIS entry.
The practical rule: use Form 26AS and Form 16/Form 16A to establish the TDS/TCS credit you claim. If Form 26AS is missing or wrong, ask the employer, bank or other deductor/collector to file or revise its TDS/TCS statement. AIS feedback is for AIS information that is wrong, duplicated or not yours; it does not replace the deductor/collector correction.
The 6 checks to run before you file
- Download all three records. Log in at incometax.gov.in, open the AIS tile for AIS and TIS, and pull Form 26AS from the e-File menu or TRACES. Select FY 2025-26.
- Match every TDS/TCS entry first. Compare Form 26AS with Form 16 (salary), Form 16A (bank interest, rent or fees) and the related AIS entry. If a credit is missing or wrong in Form 26AS, ask the deductor/collector to correct its TDS/TCS statement before you file. Do not assume AIS feedback can repair that statement.
- Read every AIS income and transaction line. AIS contains information presently available to the department; it is not a complete record of every account or income source. Reconcile it with bank, broker and other source records, and report taxable interest even when no TDS was deducted.
- Verify capital gains yourself. AIS and prefill may use estimated sale consideration, cost, gain or loss details for shares and mutual funds. Check the broker or RTA/CAMS statement for the holding period, acquisition cost, corporate actions and losses before reporting the correct gain or loss. Our capital gains calculator does the rate math for you.
- Give AIS feedback on wrong entries. Mark an AIS entry as incorrect, duplicate, belonging to another year or not yours. Save the acknowledgement, allow time for source/system processing, then recheck AIS and TIS before filing.
- Check TIS before you submit. Review both TIS values; the accepted/confirmed value may be used for prefill where applicable. If a total is wrong, return to the AIS detail, correct it through the appropriate process and 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 lead to an adjustment under Section 143(1), a clarification request, a smaller or delayed refund, or a compliance notice. Reconcile early and keep your certificates, challans and source records. If a missed deadline is already costing you interest, our Section 234 interest calculator shows the exact damage.
What changes for income from 1 April 2026
Do not apply the new terminology to the FY 2025-26 / AY 2026-27 return. For that filing, continue to reconcile Form 26AS, AIS and TIS as described above. For Tax Year 2026-27 (income from 1 April 2026 onward), the Income-tax Rules, 2026 use Form 168 as the name of the Annual Information Statement under Rule 245 (earlier Form 26AS). TIS remains the summary on the AIS dashboard. The practical habit does not change: review the detail, verify the summary and reconcile it with your own records before filing.
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Frequently asked questions
What is the difference between AIS and 26AS?
For AY 2026-27, Form 26AS is the TDS/TCS statement. AIS is broader reported information that can also include TDS/TCS, tax payments, refunds and financial transactions. AIS is useful, but it is not a complete income record.
Which one is final for TDS credit, AIS or 26AS?
Reconcile Form 26AS with Form 16 or Form 16A and the related AIS entry. If Form 26AS is missing or wrong, ask the deductor or collector to correct its TDS/TCS statement; AIS feedback does not replace that correction.
What is TIS in income tax?
TIS, the Taxpayer Information Summary, is the category-wise summary of AIS. It shows value processed by system and value accepted by taxpayer/confirmed by source; the accepted/confirmed value may be used for prefill where applicable. You cannot edit TIS directly.
Why does my AIS show a higher amount than my actual gain?
AIS or prefill may use estimated sale consideration, cost, gain or loss details for securities and mutual funds. Verify the broker or RTA statement, holding period, acquisition cost, corporate actions and losses before reporting the correct capital gain or loss.
What happens if I ignore a mismatch and file anyway?
A mismatch can lead to an adjustment, a clarification request, a smaller or delayed refund, or a compliance notice. Reconcile early and retain supporting records.
Will AIS and 26AS continue next year?
For FY 2025-26 / AY 2026-27, continue to reconcile Form 26AS, AIS and TIS. For Tax Year 2026-27, Form 168 is the Annual Information Statement under Rule 245; TIS remains the AIS summary.
Does Form 26AS show advance tax or self-assessment tax?
For AY 2026-27, Form 26AS is the TDS/TCS statement. Reconcile advance tax and self-assessment tax using your challans and the relevant AIS tax-payment entry.
Official sources: Read the Income Tax Department’s AIS FAQ and Form 168 FAQ, then download your AIS, TIS and Form 26AS at incometax.gov.in.
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Related: Which ITR form to file · Form 26AS to Form 168 · Form 16 to Form 130 · Capital gains calculator