26 September 2026 · Ruhu AI
How to reconcile Form 26AS and AIS before you file
Before you file your ITR, the tax already paid on your behalf, TDS, TCS, advance tax, should match what the department has on record. Two statements hold that record: Form 26AS and the Annual Information Statement (AIS). Reconcile them against your own figures first, and you avoid claiming credit you can't support, missing credit you're owed, or getting a mismatch notice later.
26AS vs AIS vs TIS, what each shows
- Form 26AS: now essentially your tax-credit statement, TDS, TCS, advance and self-assessment tax, and refunds. The high-value SFT transactions that once sat here have largely moved to AIS.
- AIS (Annual Information Statement): a wider record of the financial information the department holds against your PAN, interest, dividends, salary, securities and mutual-fund transactions, capital gains, SFT high-value transactions, foreign remittances, GST turnover, and more, with a facility to give feedback on each item.
- TIS (Taxpayer Information Summary): a simplified, category-wise summary derived from AIS that feeds the pre-fill in your ITR. It shows both a processed value and a value derived after your feedback.
Why reconcile before filing
The credit you claim should be supported by 26AS/AIS, and the income you report should be consistent with what the department already knows. Reconciling first lets you claim all the TDS/TCS credit you're entitled to, avoid over-claiming credit that isn't reflected, and catch income (SFT, dividends, interest) so nothing is under-reported.
The walkthrough, step by step
- Download Form 26AS (via TRACES) and the AIS (via the Compliance Portal) from the e-filing portal.
- List your own figures: TDS per Form 16/16A, interest, dividends, capital gains, and advance/self-assessment tax paid.
- Compare TDS/TCS deductor by deductor against 26AS/AIS.
- Compare income items (interest, dividends, SFT) against AIS.
- List the gaps: missing credit, wrong amounts, entries you don't recognise.
- Resolve each before you file.
Which is authoritative
For tax credit, Form 26AS is authoritative, if your claim exceeds 26AS, a 143(1) intimation will restrict the credit to the 26AS figure. AIS is broader but can lag on recent TDS. Where they conflict on credit, 26AS generally prevails; use AIS/TIS to spot income you may have missed, and fix an AIS error through feedback rather than under-reporting.
Fixing a mismatch
- Missing TDS credit: usually the deductor hasn't filed, or filed with the wrong PAN. Ask them to correct/file their TDS return; the credit appears once they do.
- Wrong PAN or amount: again, a deductor-side correction.
- Timing: credit relating to another year, match it to the correct AY.
- Entries you don't recognise in AIS: use the AIS feedback facility to flag them.
If a deductor deducted TDS but never deposited it: the law (Section 205) bars the department from recovering that tax from you again, and 2025-26 court and tribunal rulings have held that credit can't be denied merely because it's missing from 26AS, provided you can prove the deduction (salary slips, Form 16/16A, contracts, bank statements). In practice, first push the deductor to fix their return; if that fails, claim the credit with documentary proof and be ready to contest any restriction. This is a litigation-backed relief, not an automatic portal fix, so involve your CA.
Feedback on AIS, how to submit
On each AIS line you can submit feedback, for example that the information is correct, is not fully correct, relates to another PAN or year, is a duplicate, or is denied. AIS then shows both the reported and the modified value, and the modified value updates the derived value in TIS, which is what pre-fills your ITR. You can submit feedback in bulk and download a consolidated feedback file. (Confirm the exact option labels on the live portal.)
FAQ
Which is authoritative, 26AS or AIS? For tax credit, 26AS. Your claimed TDS is validated against it. AIS is broader information; where they conflict on credit, 26AS generally prevails.
What if my employer/deductor hasn't deposited the TDS? You generally can't see credit that isn't deposited, but Section 205 protects you from being taxed again on TDS actually deducted. Push the deductor to correct it; if unresolved, claim with proof and involve your CA.
Do I have to give feedback on every AIS entry? No, only where an entry is wrong, duplicated, or not yours. Correct entries need no action.
How close to filing should I reconcile? Before you finalise the return, and re-check after any deductor correction, since 26AS/AIS update as deductors file.