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Compliance — Verify Before Filing

AIS vs TIS vs Form 26AS: Meaning, Difference & Mismatch Fixes

Form 26AS = your TDS/TCS credit. AIS = the department's full dossier on you. TIS = its summary that pre-fills your ITR. Check all three before filing — mismatches cause most notices.

The difference in one table

Form 26AS (→ Form 168)AISTIS
ShowsTDS/TCS, advance & self-assessment tax, refundsEverything: salary, interest, dividends, securities, MF, property, remittances, GST turnover, SFT dataCategory-wise totals (processed + derived values)
WhereTRACES (via e-File → View 26AS)e-filing portal → AIS menu, or AIS for Taxpayer app
Feedback?No (ask deductor to correct)Yes — structured feedback optionsAuto-updates after AIS feedback
Use in ITRClaim TDS creditVerify you declared all incomeSource of pre-filled figures

How to download AIS (2 minutes)

  • Log in at incometax.gov.in → AIS on the dashboard (or e-File → AIS) → Proceed.
  • Open the AIS tile for details, TIS tile for the summary. Download PDF/CSV/JSON.
  • Compare every head with your records — salary, savings interest, FD interest, dividends, share/MF transactions.
  • Wrong entry? Submit online feedback (e.g. not-my-transaction, duplicate) — TIS derived value updates.

Mismatch = notice. Fix first, file after.

Lakhs of notices every year trace to one cause: the ITR omits income visible in AIS (often small interest or a forgotten MF redemption). The fix order: (1) reconcile AIS with bank statements, (2) give feedback on genuinely wrong entries, (3) declare everything genuine. Already filed with a gap? Revise or file ITR-U before the department writes →

Under the 2025 Act, Form 26AS is renamed Form 168 — same data, new label. Form 16 guide → · Refund delays (often AIS-linked) →

By TaxSetu Editorial Team · Last reviewed: 7 October 2026

Based on the Income-tax Act 2025, Income Tax Rules 2026 and CBDT notifications; sections per the Income-tax Act 1961 (as amended) with 2025-Act mappings where notified · Verify on the official portal: incometax.gov.in

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Frequently Asked Questions

Form 26AS shows only TDS/TCS credit; AIS is the department's complete dossier (income, investments, property, remittances). TIS is AIS's category-wise summary that pre-fills your ITR.

Log in at incometax.gov.in → AIS on the dashboard → Proceed — or use the AIS for Taxpayer mobile app. Form 26AS remains on TRACES.

Submit structured online feedback (e.g. not-my-transaction, duplicate). TIS updates automatically. Never ignore it — unaddressed mismatches trigger notices.

Yes — it is now Form 168 under the Income-tax Act 2025. Same TDS/TCS data, new label.