Form 26AS shows the tax deducted or collected on your behalf and the taxes you have paid. The Annual Information Statement (AIS) goes further, adding interest, dividends, securities transactions and other information reported by banks, companies and others. When your return doesn't match this data, credit can be lost or an adjustment can be proposed after processing.
Who it's for
- Salaried employees with more than one employer in the year.
- Investors with interest, dividends, shares or mutual funds.
- Freelancers and consultants whose clients deduct TDS.
- Online sellers, whose marketplaces deduct TDS on sales.
- Landlords receiving rent with TDS.
What's included
- TDS in Form 26AS matched with Form 16, Form 16A, invoices and receipts.
- AIS and TIS matched with bank statements and broker statements.
- Missing, duplicated or wrong entries identified one by one.
- Feedback to give on incorrect AIS entries, through the option on the e-filing portal.
- A list of deductors to contact for corrections.
- Final figures to use in your return.
Common mismatches
TDS deducted but not in Form 26AS
Usually the deductor hasn't filed the TDS return yet, or used a wrong PAN. The credit appears only after the deductor files or corrects the statement.
Income in AIS that isn't in your records
Savings and deposit interest, dividends or a sale of shares are often missed. If they are yours, they belong in the return; if they aren't, you can say so through the AIS feedback option.
Duplicates and wrong years
The same transaction can appear twice, or TDS can be reported in a different year. Each entry is checked so that nothing is counted twice or lost.
Higher TDS than expected
If a PAN is not linked with Aadhaar, tax may be deducted at a higher rate. Spotting it early lets you fix the cause for the future.
Where to find AIS and Form 26AS
Both are available from the income tax e-filing portal: the Annual Information Statement together with the Taxpayer Information Summary (TIS), and Form 26AS, which opens through the TRACES website. Downloading them as PDF is enough to get started; the JSON files help when there are many transactions.
AIS keeps updating during the year as banks, employers and other reporting entities file their statements, so a reconciliation done just before filing gives the most complete picture.
Documents to share
- Form 26AS, AIS and TIS (PDF or JSON from the e-filing portal).
- Form 16 and Form 16A received.
- Bank statements and interest certificates.
- Capital gains statements from your broker or fund house.
- TDS certificates from clients or tenants, if any.
How it works
- Message on WhatsApp. Describe your situation, or send a photo of the notice.
- Quote and checklist. You receive a clear quote and the list of documents to share.
- Review and analysis. Figures checked, data reconciled, issues identified.
- Deliverable and next steps. You receive the result, with a short walkthrough.
What you receive
- A reconciliation statement: Form 26AS and AIS against your records, with every difference explained.
- A list of corrections and who should make them.
- The AIS feedback to submit, and the final figures for your return.
Frequently asked questions
What's the difference between Form 26AS and AIS?
Form 26AS focuses on tax credits: TDS, TCS and taxes paid. AIS is wider and also shows interest, dividends, securities transactions and other information reported about you. Both should be checked before filing.
AIS shows a transaction that isn't mine. What should I do?
Use the feedback option on the e-filing portal to mark it as incorrect or duplicate, with a short explanation. You will be told exactly which entries to flag.
My employer deducted TDS but it's not in Form 26AS.
The deductor needs to file or correct its TDS return. You receive a short note to send them.
When should I do this?
Before filing your return, once AIS and Form 26AS are updated for the year.
Last updated: November 2026. General information for guidance: every case is checked individually.