AIS and Form 26AS mismatch: how to check, give feedback and respond to an income tax notice
What AIS, TIS and Form 26AS show, why mismatches trigger income tax notices, how to submit AIS feedback and how to respond to a mismatch.
The Annual Information Statement (AIS) on the income tax e-filing portal lists income and transactions reported against your PAN: salary, interest, dividends, share and mutual fund sales, rent, property purchases, foreign remittances and more. Form 26AS shows tax credits: TDS, TCS, advance tax and self-assessment tax. If your return reports less income than the AIS, or claims TDS that is not in Form 26AS, the processing system flags a mismatch. The result can be an intimation with a demand, a request to explain, or a notice. The fix is to check the AIS before filing, report correct figures, and submit feedback on any AIS entry that is wrong, so that the department's records are corrected too.
What each statement contains
| Statement | Shows | Use it for |
|---|---|---|
| AIS (Annual Information Statement) | Detailed transactions reported by banks, employers, registrars, brokers, registrars of property and others | Checking every income line before filing |
| TIS (Taxpayer Information Summary) | AIS totals by category, adjusted for your feedback | A quick summary; pre-fills the return |
| Form 26AS | TDS, TCS, advance tax, self-assessment tax and refunds | Claiming credit for tax paid |
All three are on the e-filing portal after login. The AIS can be downloaded as PDF, JSON or CSV.
Typical mismatches and their causes
| What the AIS shows | Common reason for the gap | What to do |
|---|---|---|
| FD interest higher than your records | Interest accrued but not paid (cumulative FDs); deposits you forgot; joint accounts | Report accrued interest each year; confirm with interest certificates |
| Savings interest you did not report | Small amounts across several accounts | Report all of it; claim the old-regime deduction if eligible |
| Dividend income | Small dividends credited directly to the bank | Report it; it is taxable at slab rates |
| Sale of shares or mutual funds | Only the sale value is reported, not the gain | Report the gain with cost from your statements |
| Salary from two employers | A job change | Report both; pay any shortfall |
| A transaction that is not yours | Wrong PAN quoted by a bank or buyer | Submit feedback: "information does not belong to me" |
| Duplicate entries | The same item reported twice | Submit feedback: "information is duplicate" |
Illustrative example. The AIS shows ₹48,000 of interest from a bank. Your records show ₹36,000. The certificate reveals that ₹12,000 is accrued interest on a cumulative FD that you had planned to report only at maturity. Interest is taxable each year on accrual, so report ₹48,000 now.
How to submit AIS feedback
- Log in to the e-filing portal and open the AIS.
- Select the entry and choose Optional feedback (it is optional, but strongly advised).
- Pick the reason: information is correct, not fully correct (enter the right value), relates to another PAN or year, is duplicate, is income not taxable, or other.
- Submit. The reporting entity may be asked to confirm or correct its report.
Feedback adjusts the TIS shown to you. It is not a substitute for reporting correctly in your return.
If you receive a mismatch communication
- Read what it asks. Many are e-campaign messages asking you to review high-value transactions. Others are formal notices with a deadline.
- Check the year and the Act. Communications about FY 2025-26 or earlier refer to the 1961 Act; those for tax year 2026-27 onwards refer to the 2025 Act.
- Compare the item with your return. If you left it out, file a revised return if the window is open, or an updated return if not. See the updated return guide.
- If the item is wrong, submit AIS feedback and reply with evidence: bank statements, contract notes, capital gains statements.
- Respond online within the time allowed. Late replies can lead to an order without your input.
Penalties for under-reporting can be 50% of the tax on the under-reported income, and 200% for misreporting (section 439(9) and (10) of the Income-tax Act, 2025). Correcting voluntarily before an assessment is the cheapest route.
Missing TDS in Form 26AS
If tax was deducted but does not appear:
- The deductor may not have filed its TDS statement, may have quoted a wrong PAN, or may have filed for the wrong quarter.
- Ask the deductor to file or correct the statement. Individuals cannot fix the deductor's statement themselves.
- You can claim credit only for TDS that shows against your PAN. Keep the certificate in case of later processing.
See TDS and TCS basics and use the TDS calculator to check amounts.
A routine for avoiding notices
- Check the AIS in July of the tax year, in January and again before filing.
- Keep a simple sheet of all bank accounts, deposits, demat accounts and fund folios.
- File with the ITR filing checklist.
- Read the common mistakes guide for other triggers.
When to consult a professional
If the communication proposes additions to income, involves property or foreign transactions, or relates to a year where assessment proceedings have begun, get professional help before replying.
If the mismatch has delayed your refund, see the refund delay guide; if it came from a late or missing return, see the due dates guide.
Frequently asked questions
Is the AIS always correct?
No. It is only as accurate as what third parties report. That is why feedback exists.
Do I have to report income that is below the taxable limit?
You must report all income in your return, even if no tax is payable on it.
Does AIS feedback change Form 26AS?
Not directly. Form 26AS changes only when the deductor files a corrected TDS statement.
Sources
- Income Tax e-filing portal: AIS, TIS, Form 26AS, feedback and e-proceedings
- TRACES: TDS statement and certificate status
- Income Tax Department: guidance on compliance and e-campaigns
