Form 26AS / AIS Basics: How to Read Them and Spot Mistakes

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:

• TDS/TCS information
• SFT information (reported under Statement of Financial Transaction)
• Payment of taxes (including advance tax and self-assessment tax)
• Demand and refund
• Other information (examples listed include Annexure II salary data, interest on refund, outward foreign remittance/purchase of foreign currency)

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:

• Value processed by system (generated after de duplication based on pre-defined rules)
• Value accepted by taxpayer / confirmed by source, i.e., a derived value after considering feedback and processed values.

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?

• Log in, then click Annual Information Statement (AIS) on the dashboard, click Proceed, and open the AIS tile; or
• Log in → e File → Income Tax Return → View AIS, click Proceed, and open the AIS tile.

Formats you can download:

• AIS can be downloaded in PDF, JSON, and CSV formats.
• Form 26AS export as PDF is available via the HTML view workflow noted above.

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:

• Deductor/collector identity (and its TAN where shown)
• TDS/TCS amount
• Whether the credit appears for the right year and is not duplicated across similar entries (if multiple deductors exist).

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:

• Use AIS to verify whether the source and type of information look familiar (e.g., a bank reporting interest; an employer-related salary annexure; SFT reporting of high-value transactions).
• Use TIS to see the processed (deduplicated) and accepted/confirmed values

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:

• Click the information line and click the Optional button in the Feedback column
• Choose the relevant feedback option and enter required details (depending on the option)
• Submit feedback

After you submit feedback:

• The feedback is displayed with the information
• The modified value becomes visible alongside the reported value
• Activity history is updated and you can download an Acknowledgement Receipt
• Email and SMS confirmations are sent

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:

• If you have not received an intimation under section 143(1), you can file a revised return, or
• If you have received an intimation under section 143(1), file a rectification request through the relevant service.

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.