Should I file exactly what AIS shows?

AIS should be reviewed, but the ITR should report correct taxable income. If AIS has an incorrect or duplicate entry, use the AIS feedback facility and keep supporting documents.

What if Form 16 and Form 26AS do not match?

Ask the employer or deductor to correct the TDS statement if TDS is missing or reported against the wrong PAN. Avoid claiming unsupported TDS credit without reconciliation.

Can AIS mismatch delay refund?

Yes. Mismatched income, TDS, tax payments, bank validation or outstanding demand can delay processing or refund release.

Reviewed for current filing season: 9 June 2026

AIS, TIS and Form 26AS mismatch before ITR filing

A mismatch between AIS, TIS, Form 26AS, Form 16, bank statements or broker reports should be resolved before filing where possible. The most common issues are missing TDS, duplicate AIS entries, wrong PAN reporting, unreported interest, capital gains differences, and refund or demand mismatches.

Filing note: Do not blindly copy AIS. File the correct taxable income, give AIS feedback where needed, and keep proof for every change.

What each document is used for

Form 26AS: tax-credit statement for TDS, TCS, tax payments, refunds and demand-related tax information.
AIS: broader reported-information statement covering TDS/TCS, SFT, taxes paid, demand/refund and other information.
TIS: category-wise summary used for prefill after deduplication and feedback.
Form 16/Form 16A: TDS certificates issued by employer or deductor.

Common mismatch examples

Salary TDS missing

Form 16 shows salary TDS but Form 26AS does not. Ask the employer to check PAN/TAN reporting and correct the TDS return before you rely on that credit.

Duplicate AIS interest

A bank interest entry appears twice in AIS. Compare with bank certificate, submit AIS feedback if duplicated, and report the correct income.

Capital gains mismatch

AIS may show sale value, while taxable gains require cost, dates, expenses and classification. Use broker or mutual fund capital gains statements for computation.

Step-by-step reconciliation

Download Form 26AS, AIS and TIS from the e-filing portal.
Match TDS with Form 16, Form 16A and deductor certificates.
Match interest, dividend, rent and other income with bank or source statements.
Match shares, mutual funds and property transactions with capital gains reports.
Give AIS feedback for entries that are incorrect, duplicated, denied, or not yours.
Keep evidence for differences and file the ITR with correct taxable income.

When to get expert help

Get the mismatch reviewed when refund is large, TDS is missing, AIS shows high-value transactions, capital gains do not match, or you have already received a notice or intimation.

Get AIS reconciliation help