What the three statements show, how they differ, and why you reconcile before filing
Three statements on the e-filing portal show what the department already knows about you. Form 26AS is the tax-credit statement: TDS and TCS deducted, advance tax and self-assessment tax paid, and refunds. The Annual Information Statement (AIS) is much wider: alongside TDS it shows interest, dividends, securities and mutual-fund transactions, foreign remittances and more, and it has a feedback mechanism to flag anything wrong. The Taxpayer Information Summary (TIS) is a simplified, aggregated view of the AIS. The discipline is simple: reconcile all of it against your own records before you file, because mismatches are a leading scrutiny trigger.
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What each statement shows
They overlap but are not the same.
The three statements compared
Statement
What it covers
Form 26AS
TDS and TCS, advance and self-assessment tax, refunds, some high-value transactions
AIS (Annual Information Statement)
The above plus interest, dividends, securities/MF transactions, foreign remittances, and more, with feedback
TIS (Taxpayer Information Summary)
A simplified, category-wise aggregate of the AIS, used as a filing starting point
How to reconcile before filing
Download all three and match them against your own books before you file your return.
warningA mismatch between what a payer reported (in your AIS) and what you declare is one of the most common scrutiny triggers. Reconcile first; if an AIS entry is genuinely wrong, submit feedback rather than ignoring it.
Match the TDS in 26AS and AIS against the income you are declaring
Confirm every payer who deducted TDS appears, and chase any missing credit
Check interest, dividends and securities entries in the AIS against your records
Use the AIS feedback option to flag any entry that is wrong or duplicated
Resolve differences before filing, not after a notice
Using the AIS feedback mechanism
If the AIS shows something incorrect, an entry that is not yours, a duplicate, or a wrong amount, you can submit feedback against that entry on the portal. This records your position and updates the derived TIS. It does not change the source report on its own, but it documents the discrepancy and is the right first step before filing, especially where a high-value transaction is wrongly attributed to you.
tipDo not silently ignore a wrong AIS entry. Submitting feedback creates a record of your explanation, which is exactly what you want on file if the entry later prompts a query.
Income-tax Act 1961 s.285BB (Annual Information Statement) (re-enacted in the Income-tax Act 2025)
Income-tax Rules (Form 26AS, Rule 114-I)
AIS / TIS framework on the e-filing portal
Frequently asked questions
What is the difference between 26AS and the AIS?+
Form 26AS is the tax-credit statement, it shows TDS and TCS, advance and self-assessment tax, and refunds. The AIS is broader: it also shows interest, dividends, securities and mutual-fund transactions, foreign remittances and other information, and it lets you submit feedback on entries. The TIS is a simplified, aggregated summary of the AIS.
Why do I need to reconcile these before filing?+
Because a mismatch between what a payer reported (visible in your AIS) and what you declare in your return is a leading scrutiny trigger. Reconciling lets you catch missing TDS credits to reclaim, spot income you forgot, and flag wrong entries through AIS feedback, all before you file rather than after a notice.
An entry in my AIS is wrong. What do I do?+
Use the AIS feedback option on the e-filing portal to flag the entry as incorrect, duplicated or not yours. This records your position and updates the derived TIS. It is the right first step before filing, particularly where a high-value transaction has been wrongly attributed to you.
TDS is missing from my 26AS. What does that mean?+
It usually means the payer either has not filed their TDS return yet, or quoted the wrong PAN. Until the credit appears in your 26AS or AIS you cannot reliably claim it. Chase the deductor to file or correct their return, and reconcile again before you file your own.