Form 26AS, AIS & TIS: How to Check Your Tax Data Before Filing ITR

The fastest way to get an income-tax notice isn't hiding income — it's filing an ITR that doesn't match what the department already knows about you. Form 26AS, the AIS and the TIS are exactly what they know. Check them before you file and you'll almost never see a mismatch notice.

The three statements, decoded

• Form 26AS — your tax credit statement: TDS deducted on your salary, interest and other income, advance tax and self-assessment tax you paid, and any refunds. This is what proves you actually got credit for taxes deducted.
• AIS (Annual Information Statement) — a far wider view: savings/FD interest, dividends, mutual fund and share transactions, property deals, foreign remittances and large spends reported by banks and institutions.
• TIS (Taxpayer Information Summary) — a simplified, category-wise summary of the AIS that feeds your pre-filled ITR.

26AS vs AIS — what changed

26AS used to be the only source; now the AIS is the comprehensive one. Treat 26AS as your tax-paid record and the AIS as your income record. Both must align with your ITR.

Why mismatches trigger notices

The department's system auto-compares your ITR with the AIS/26AS. Common red flags:

• FD interest in the AIS that you forgot to report.
• Share/MF sales in the AIS but no capital gains in your ITR.
• TDS claimed in your ITR that doesn't appear in 26AS.

Any of these can produce a Section 143(1) intimation or a defective-return notice.

Your 10-minute pre-filing checklist

1. Download 26AS and the AIS from the income-tax portal.
2. Tick off every TDS entry against your Form 16/16A.
3. Account for all interest, dividends and capital gains shown in the AIS.
4. If an AIS entry is wrong, submit feedback on the portal rather than ignoring it.
5. File only after your ITR figures reconcile with both statements.

Not sure which ITR form fits once you see your AIS? Our ITR experts reconcile your AIS and file the correct form for you.