Form 26AS / AIS Basics: How to Read Them and Spot Mistakes
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February 18, 2026
Discrepancies between what you report in your ITR and what is already mapped to your PAN in the tax system can lead to credit restrictions, follow-ups, or delays—especially around TDS/TCS credits. The information below aims to help you reconcile this before you file, by checking (a) what credits are available and (b) what third parties have reported.
This blog reflects the current “split” introduced for AY 2023–24 onwards: Form 26AS on the TRACES portal shows only TDS/TCS data, while broader information (tax payments, refunds, SFT and other reporting) is available in AIS, with its roll up summary in TIS.
What Form 26AS, AIS and TIS Mean?
Form 26AS (Annual Tax Statement / Tax Credit Statement) is your primary place to verify whether TDS/TCS credits are actually linked to your PAN. From AY 2023–24 onwards, Form 26AS available on the TRACES portal displays only TDS/TCS-related data.
AIS (Annual Information Statement) is broader. It is an information view containing multiple sections, including:
AIS also supports taxpayer feedback and shows reported value and modified value (after considering taxpayer feedback or source confirmation) for relevant sections.
TIS (Taxpayer Information Summary) is the category-wise aggregated view within AIS. Officially, it shows:
Where to Find and How to Download Them?
How to view/download Form 26AS (Tax Credit Statement) (current official navigation):
1. Log in to the e Filing portal.
2. Go to e File → Income Tax Returns → View Form 26AS
3. Confirm the disclaimer; you will be redirected to the TDS CPC portal
4. Accept usage and proceed
5. Click View Tax Credit (Form 26AS)
6. Select Assessment Year and view type (HTML/Text)
7. Click View/Download (and for PDF export, view as HTML and use “Export as PDF”)
How to View AIS/TIS?
Formats you can download:
A Practical Reading Order that Reduces Mistakes
A high-accuracy workflow could be:
Start with Form 26AS to confirm TDS/TCS credits are present and correctly mapped—because the e filing system can restrict credit to what is reflected in Form 26AS.
Then move to AIS to scan what has been reported in different categories (TDS/TCS, SFTs, tax payments, refunds, other information). Use TIS to see the aggregated values (processed and accepted/confirmed) and to sanity-check what may be used for prefill.
Keep the official completeness caveat in mind: AIS is a strong cross-check, not a guarantee of completeness, so base your return on your underlying records and disclosures—not on “AIS-only.”
How to Read Form 26AS
Because Form 26AS on TRACES is TDS/TCS-only for AY 2023–24 onwards, the most useful approach is to treat it as a credit confirmation sheet.
When reviewing entries, focus on what helps you reconcile credit:
If a TDS/TCS amount you expected is missing or incorrect in Form 26AS, the portal’s prescribed remedy (for TDS mismatches) is to inform the employer/deductor responsible, who then needs to file a revised TDS return. You cannot “edit” Form 26AS yourself as a taxpayer.
How to Read AIS and Use TIS
AIS is easiest to handle section-by-section, using the official AIS structure rather than scrolling line-by-line. For TDS/TCS, SFT, payment of taxes, demand/refund, and other information, and it gives examples of what may appear under “Other information.”
A practical reconciliation habit is:
How to Respond to Wrong/Duplicate/Not-relevant Entries
If AIS contains an item that looks incorrect, duplicated, or otherwise needs explanation, use the built-in feedback facility (instead of ignoring it).
The steps are:
After you submit feedback:
Please note that here is currently no limit on the number of times you can modify previously given feedback.
How to Spot Mistakes and Fix Them
1. TDS/TCS credit missing in Form 26AS
If there is a mismatch in TDS, inform the employer/deductor; the employer/deductor needs to file a revised TDS return.
2. Advance tax / self-assessment tax / other challan mismatches
In cases of other tax credit mismatch (AT/SAT) provided by you in the ITR:
Because tax-payments/refunds are displayed in AIS sections (Payment of Taxes; Demand and Refund), it is generally more accurate (for current portal behavior) to cross-check these items in AIS rather than expecting them inside the TRACES Form 26AS download for AY 2023–24 onwards.
Final Thoughts
Most filing problems are not complex tax problems. They’re reporting and credit mapping problems. And these two statements are exactly where you catch them before they turn into weeks of unnecessary follow-ups.
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