Form 26AS, AIS and TIS for ITR filing
Before filing your income tax return for AY 2026-27, review Form 26AS, Annual Information Statement (AIS), and Taxpayer Information Summary (TIS). Together they show tax credits, reported income, and information used for return prefill.
What each statement shows
- Form 26AS: TDS, TCS, advance tax, self-assessment tax, regular assessment tax, refund and demand-related tax-credit information.
- AIS: a wider information statement with Form 26AS items plus additional reported income and transactions.
- TIS: a summarized, category-wise view that can be used for prefilled return values after deduplication and feedback processing.
Why this matters before filing
- Claim TDS and TCS accurately.
- Find missing income before the return is filed.
- Reduce chances of mismatch notices under automated processing.
- Check refund, demand, advance tax and self-assessment tax records.
- Give feedback in AIS where a reported item is incorrect, duplicated, or not yours.
How to access AIS and Form 26AS
Log in to the Income Tax e-filing portal, open the Services menu, and choose the Annual Information Statement (AIS) or View Form 26AS option as available. Download the PDF/JSON/CSV where needed and compare it with your Form 16, Form 16A, broker statements, bank interest certificates, and tax challans.
What to check line by line
- Employer TDS against Form 16.
- Bank interest and FD interest against certificates or bank statements.
- Dividend and securities transactions against broker/CAS reports.
- Advance tax and self-assessment tax challans.
- Refunds, demands, and old outstanding adjustments.
- High-value transactions or entries that do not belong to you.
Common reconciliation examples
TDS is lower than Form 16
Ask the deductor to correct the TDS statement before claiming credit. Unsupported credit can delay processing or trigger a demand.
AIS shows duplicate income
Verify whether the same income is reported by two sources, then submit AIS feedback where the entry is duplicated or not yours.
Refund adjusted against demand
Review the demand and section 245 intimation before accepting or disagreeing. Keep challans and prior-year orders ready.
Need help reconciling AIS?
All India ITR experts can compare your Form 16, Form 26AS, AIS/TIS, bank statements and capital gains reports, then prepare the right ITR form and schedules. For a deeper checklist, read the AIS and Form 26AS mismatch guide.
Get expert reconciliation help
Related current ITR guides
More AY 2026-27 tax guides
Save tax: Home loan benefits · NPS (80CCD) · Donations (80G) · Education loan (80E) · Interest income (80TTA/80TTB) · Form 15G/15H · Capital gains exemptions (54/54F/54EC)
Investors and traders: F&O and intraday tax · ESOP and RSU tax · Share buyback tax · Foreign income and Schedule FA · Gift tax (56(2)(x)) · HUF taxation
Calculators and tools: Income tax calculator · Advance tax calculator · 80C tax-saving calculator · NPS calculator · Gratuity calculator · EPF calculator · Crypto tax calculator · HRA calculator
Filing and compliance: Section 87A rebate · Marginal relief · Form 10-IEA · PAN-Aadhaar link · AIS and TIS · ITR-U updated return · Discard ITR and condonation · TDS on rent and property · Income Tax Act 2025
Frequently Asked Questions
This guide is reviewed for AY 2026-27. Always preserve source documents for entries reported in Form 26AS, AIS and TIS.
Tax Guidelines