AIS vs Form 26AS vs TIS — Which to Use for ITR Filing?

The income tax portal now shows you three different tax statements — AIS, TIS, and Form 26AS. They overlap, sometimes show different numbers, and confuse most taxpayers at ITR filing time. This guide clears up exactly what each shows, which to trust, and what to do when they don't match.

The Three Statements — Quick Overview

The evolution: 26AS was the only statement for 20 years. In November 2021, Income Tax Department launched AIS + TIS as far more comprehensive replacements. All three currently coexist.

Form 26AS — What It Contains

Form 26AS is the traditional tax credit statement:

Key characteristic: Only shows tax-related data — TDS/TCS/advance tax. Does NOT show raw income figures in most cases.

AIS — Annual Information Statement (What's New)

AIS is dramatically more comprehensive. It pulls data from:

• Banks (savings account interest, FD interest)
• Mutual fund houses (dividends, redemptions)
• Companies (dividends paid)
• Registrars (property sale/purchase)
• Stock exchanges (securities transactions)
• Foreign remittance data
• GST returns data

AIS Categories:

AIS shows your INCOME — not just TDS. This is why it's much larger and sometimes confusing.

TIS — Taxpayer Information Summary

TIS is AIS simplified. The Income Tax Department processes AIS data to:

• Remove duplicate entries (same transaction reported by two parties)
• Aggregate similar transactions
• Show a single "processed value" per income category

TIS is what the IT department uses as the baseline for pre-filled ITR.

When you open a pre-filled ITR on the portal, much of the data comes from TIS.

AIS vs 26AS — Key Differences

Critical difference: AIS shows savings bank interest even if it's ₹500 (below TDS threshold). Form 26AS would show nothing for that bank. But you must declare it in ITR regardless.

Which Statement to Use for Filing ITR?

Practical approach:

1. Download AIS first — it's the most complete
2. Cross-check against your actual records (payslips, bank statements, broker statements)
3. Where AIS matches your records — use those figures
4. Where AIS shows something you don't recognise — investigate before filing

When AIS Shows Wrong Information — How to Raise Objection

AIS can show incorrect data — someone else's transaction linked to your PAN by mistake, or a double entry.

Steps to raise objection in AIS:

1. Login to incometax.gov.in
2. Go to e-File → AIS → View AIS
3. Find the incorrect entry
4. Click on it → "Provide Feedback"
5. Select reason:
   • Information is correct
   • Information is not fully correct
   • Information relates to another PAN
   • Information is duplicate
   • Information is denied
6. Add remarks if needed → Submit

What happens after objection:

• The reporting entity (bank, employer) is asked to verify
• AIS is updated with your feedback shown alongside
• The "processed" TIS value may be revised
• Your feedback is visible to the Assessing Officer if a notice is issued later

Important: Even if you raise objection, include the income in your ITR if you genuinely earned it. Objection is for wrong entries, not to hide income.

Common AIS Mismatch Scenarios

Scenario 1: AIS shows FD interest but you didn't receive TDS deduction

Reason: FD interest below ₹40,000 (or ₹50,000 for seniors) — no TDS deducted, but interest is still income. Action: Include this interest income in ITR under "Income from Other Sources."

Scenario 2: AIS shows MF redemption for full amount — but you had a loss

Reason: AIS shows gross sale proceeds, not profit/loss. The gain/loss calculation is separate. Action: Enter correct capital gain (sale price minus purchase price) in your ITR. Use broker's capital gains statement.

Scenario 3: AIS shows dividend but it's different from what you received

Reason: AIS gets data from companies/RTAs — may include interim + final dividends. Or may have timing difference. Action: Cross-check with your Demat account/broker statement. Use your actual figure.

Scenario 4: AIS shows property sale but property was sold by your joint holder

Reason: Registration data links to both names. Action: Report your proportionate share of capital gain only.

How to Access All Three Statements

1. Login to incometax.gov.in
2. e-File → Income Tax Returns → View Form 26AS (for old 26AS)
3. e-File → Annual Information Statement (AIS) (for AIS + TIS)
4. AIS page shows two tabs: AIS (detailed) and TIS (summary)
5. Download PDF for offline review

Frequently Asked Questions

AIS shows income I didn't earn — what should I do? First verify — sometimes it's genuine income you forgot (old FD interest, small dividend). If genuinely incorrect: raise objection in AIS portal with appropriate reason. Also report to the entity that filed the data (bank, company). File your ITR with correct figures, add a note if filing under scrutiny.

If AIS and 26AS show different TDS amounts — which to trust? For TDS credit purposes, Form 26AS is the authoritative source. TDS in AIS is sourced from the same database. If they differ, the reconciled figure in AIS/TIS may have processing differences. When in doubt, reconcile against your Form 16 / Form 16A certificates.

My ITR pre-filled data doesn't match my Form 16 — what to do? Always verify pre-filled ITR against your actual Form 16. The pre-fill comes from TIS/AIS which aggregates data from multiple sources. Minor differences are common. Correct any wrong figures before submitting — you are responsible for the accuracy of your ITR, not the pre-fill.

Do I need to declare income that appears in AIS but not in Form 26AS? Yes — if the income is genuine, you must declare it regardless of whether it appears in 26AS. AIS captures more income sources. Savings account interest under the TDS threshold is a common example — no TDS, doesn't show in 26AS, but still taxable income that must be declared.