Many taxpayers assume tax data shown in AIS and Form 26AS is always correct. It isn’t. Income mismatches, incorrect TDS entries, and duplicate transactions are common — and filing ITR without fixing them can trigger notices, refund delays, or excess tax payment.
This AIS vs 26AS mismatch guide explains what each statement shows, why mismatches happen, and the exact step-by-step method to verify and correct errors before filing your return.
This guide is for salaried employees, freelancers, and investors who want accurate tax reporting and smooth refund processing.
AIS vs Form 26AS — What’s the Difference
Both AIS and Form 26AS show financial information reported to tax authorities, but they serve different purposes.
Form 26AS (Tax Credit Statement)
Form 26AS shows taxes already linked to your PAN.
Includes:
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Tax deducted at source (TDS)
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Tax collected at source (TCS)
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Advance tax payments
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Refund details
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High-value transaction reporting
Purpose: shows tax credits available to you.
Annual Information Statement (AIS)
AIS provides a broader financial picture.
Includes:
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Salary income
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Interest income
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Dividend income
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Securities transactions
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Foreign remittances
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High-value purchases
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Tax payments
Purpose: helps tax authorities match your income reporting.
Why AIS vs 26AS Mismatch Happens
Mismatch does not always mean wrongdoing. It often happens due to reporting or timing issues.
Common reasons include:
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Employer filed revised TDS return
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Bank reported incorrect interest
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Duplicate transaction reporting
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Data update lag across systems
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PAN mapping errors
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Incorrect reporting by financial institutions
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Sale transactions reported differently
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Joint account reporting confusion
Ignoring mismatches creates future compliance issues.
Why You Must Fix Mismatch Before Filing ITR
Filing ITR without correcting data creates problems later.
Possible consequences:
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Tax notices
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Refund delay
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Incorrect tax liability
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Additional documentation requests
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Penalty in extreme cases
Correcting errors early ensures smooth processing.
AIS vs 26AS Verification Checklist
Before filing your return, verify these items.
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Salary income matches Form 16
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TDS entries match salary and bank records
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Interest income correctly reported
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Investment transactions accurate
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No duplicate entries
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Tax payments correctly credited
This verification takes 15–20 minutes but prevents future issues.
Step-by-Step Process to Check AIS vs 26AS
Follow this structured method.
Step 1 — Download Both Statements
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Access AIS from income tax portal
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Download Form 26AS
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Keep Form 16 and bank statements ready
You need all records for comparison.
Step 2 — Match Tax Credits First
Start with TDS and tax payments.
Check:
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Employer TDS entries
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Bank TDS on interest
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Advance tax entries
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Tax amount accuracy
Tax credit mismatch directly affects refund.
Step 3 — Verify Income Entries
Check income details in AIS.
Compare:
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Salary
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Interest income
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Dividend income
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Capital gains
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Other income
Ensure they match actual earnings.
Step 4 — Identify Errors or Missing Entries
Common errors include:
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Income reported twice
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Higher interest reported
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Missing TDS entry
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Incorrect transaction value
List all mismatches clearly.
Step 5 — Submit Feedback in AIS
AIS allows taxpayers to report incorrect information.
Typical feedback options:
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Information is correct
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Information is incorrect
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Information relates to another person
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Information is duplicate
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Information not fully correct
Provide correct value and explanation.
Step 6 — Wait for Update Before Filing
After submitting feedback:
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Track status of correction
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Verify updated information
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File ITR only after confirmation
Filing before correction may create mismatch notice.
AIS Feedback Example — Correcting Wrong Interest Entry
Suppose AIS shows ₹25,000 bank interest but your statement shows ₹15,000.
Correct process:
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Mark entry as incorrect
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Enter correct amount
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Upload supporting proof if required
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Keep documentation
This ensures accurate income reporting.
AIS vs 26AS vs Form 16 — Quick Comparison
| Feature | AIS | Form 26AS | Form 16 |
|---|---|---|---|
| Purpose | Full financial record | Tax credit statement | Salary tax certificate |
| Shows income | Yes | Limited | Salary only |
| Shows tax paid | Yes | Yes | Yes |
| Used for ITR filing | Yes | Yes | Yes |
| Error correction option | Yes | No | Employer correction |
All three should align.
Most Common AIS vs 26AS Errors
These mismatches occur frequently:
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Salary reported differently than Form 16
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Bank interest mismatch
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Duplicate mutual fund transactions
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Wrong securities sale value
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Incorrect TDS credit
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Joint account income duplication
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Old transaction still appearing
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Financial institution reporting errors
Regular verification avoids surprise notices.
How Long Corrections Take
Correction timelines vary depending on reporting entity.
Typical timeline:
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AIS feedback acknowledgement: immediate
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Data review: few days to weeks
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Updated records: after validation
Always check status before filing return.
When You Should Contact Employer or Bank
Some corrections require external action.
Contact reporting entity if:
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Employer TDS is incorrect
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Bank interest wrongly reported
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Financial institution made reporting error
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Tax credit missing entirely
AIS feedback alone may not fix reporting mistakes.
Mistakes to Avoid While Fixing AIS Errors
Avoid these common errors:
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Filing return before correction
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Ignoring small mismatches
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Providing incorrect feedback category
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Not keeping proof documents
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Assuming system will auto-correct
Accuracy matters more than speed.
Conclusion
AIS and Form 26AS help tax authorities verify your income and tax payments. Mismatches usually arise from reporting delays or errors, but ignoring them can lead to notices or refund delays.
A simple process — downloading statements, matching entries, submitting feedback, and verifying updates — ensures accurate tax filing. The goal is straightforward: fix discrepancies before filing to avoid future complications.
Accurate reporting protects both your refund and your compliance record.
FAQs
What is the difference between AIS and Form 26AS?
AIS shows complete financial information, while Form 26AS mainly shows tax credits and TDS details.
Is AIS mismatch common?
Yes. Reporting delays and data errors frequently cause mismatches.
Can I file ITR with AIS mismatch?
Yes, but it may trigger tax notice or refund delay. Correction is recommended first.
How do I correct AIS errors?
Submit feedback in AIS with correct information and supporting details.
How long does AIS correction take?
Correction time varies from a few days to several weeks depending on verification.