Should I always follow AIS?

No. Report correct taxable income based on evidence. Use AIS feedback for incorrect information.

Can AIS mismatch delay refund?

Yes, mismatches can delay processing or trigger queries.

Handle AIS Mismatch in ITR

Before filing, reconcile AIS with your records and submit feedback for wrong entries. After filing, compare any mismatch notice with your return and decide whether feedback, revised return, rectification, or response is needed.

A step-by-step guide to AIS mismatch, incorrect entries, duplicate income, TDS mismatch, feedback, revised return, and notice response.

TIS: Decide AIS mismatch from the actual records

Point	What it means for you
1	AIS is a review tool, not final truth.
2	Feedback can reduce mismatch risk.
3	Keep evidence for every disputed entry.

Begin with a documented answer to this check: Download AIS and TIS. Then complete: Mark correct, incorrect, duplicate, or not taxable entries. Explain differences involving TIS or Form 26AS before filing.

TIS: How the official position applies

Taxpayers are responsible for accurate income reporting. AIS is an information statement and should be reviewed against actual records and tax-credit statements.

TIS: Current department guidance

Official source	What to confirm
Income Tax Department - Income Tax Returns FAQs	For TIS, confirm the filing or correction route before you download AIS and TIS.
Income Tax Department - Salaried Individuals AY 2026-27	For TIS, check the current individual-filing position after you mark correct, incorrect, duplicate, or not taxable entries.
Income Tax Department - Income Tax Act 2025 Transition FAQs	For TIS, use this transition guidance if completing this check raises a question about the governing period or law: Match TDS with Form 26AS.
Income Tax Department - AIS Guidance	For TIS, use the AIS guidance when portal data differs from the supporting records.
Income Tax Department - AIS and Form 26AS FAQs	For TIS, read the Form 26AS guidance before choosing a correction route for an unresolved tax-credit difference.

TIS: source records and checks

Document	Why it matters
Notice or intimation PDF	Define the response route, deadline, and department issue relevant to TIS.
Response acknowledgement	Prove that the rectification, grievance, reply, or other TIS action was submitted.
AIS and TIS	For TIS, compare reported income and transactions with the taxpayer's own records.
Form 26AS	For TIS, verify TDS, TCS, tax payments, refunds, and demands mapped to PAN.
Computation working	For TIS, show how source documents become taxable income, tax paid, and the final refund or demand.
Final ITR acknowledgement	For TIS, retain proof that the return was submitted and later e-verified.

Download AIS and TIS.
Mark correct, incorrect, duplicate, or not taxable entries.
Match TDS with Form 26AS.
Keep evidence.
Respond to any notice on time.

TIS: Apply the rule to TIS

If AIS shows duplicate mutual fund redemption, keep broker/AMC evidence and submit feedback rather than reporting duplicate income blindly.

TIS: Choose the correct action from the filing stage

Situation	Practical next action
Return not filed yet	Download AIS and TIS. Mark correct, incorrect, duplicate, or not taxable entries. Choose the AY 2026-27 form and schedules that can report AIS mismatch.
Portal data and personal records differ	Match TDS with Form 26AS. For AIS mismatch, explain the difference, submit relevant AIS feedback, and retain the reconciliation note.
Return already filed with a mistake	Assess whether revised return, rectification, ITR-U, grievance, or notice response can correct the TIS issue described in the records.
Material uncertainty remains	Obtain document-based review before taking a final position on the unresolved TIS issue.

TIS: Errors that change the TIS result

Ignoring AIS completely.
Reporting duplicate entries without checking.
Claiming TDS not in Form 26AS.
Not revising when filed data is genuinely wrong.

Ignoring AIS completely and reporting duplicate entries without checking can change tax, refund, disclosure, or the evidence available for a later response; resolve both before submission.

TIS: Move from guidance to action

TIS: What to save for later verification

Download AIS and TIS; retain the source statements and portal downloads used for that decision.
Mark correct, incorrect, duplicate, or not taxable entries; keep a dated note of the result and any assumption that still needs confirmation.
Archive the final TIS form, acknowledgement, calculation, and evidence behind this check: Download AIS and TIS.
Mark correct, incorrect, duplicate, or not taxable entries; record the next correction, response, payment, or review deadline left open.

Classify the AIS difference before giving feedback

For every material AIS entry, record the information source, amount, date or period, taxpayer's corresponding record, and the reason the two differ. Use clear categories such as timing, duplicate reporting, wrong PAN, gross-versus-net presentation, omitted transaction, incorrect classification, or an entry that does not belong to the taxpayer. A general "information is incorrect" response is less useful than a reconciliation tied to invoices, bank records, broker reports, certificates, or another source document.

Before filing, decide the return figure from the complete evidence rather than copying AIS or deleting a supported transaction that AIS omits. Submit feedback where appropriate and preserve the downloaded AIS version and feedback acknowledgement. After filing, distinguish an AIS change from a processed-return issue. A corrected information statement does not automatically revise the return, remove a demand, or update a tax credit.

Maintain a mismatch register showing the filed treatment, feedback status, reporting-entity correction request, and next action. Escalate entries involving disputed ownership, unexplained high-value transactions, foreign assets, tax credits absent from Form 26AS, or differences large enough to change the form, schedules, tax, refund, or response strategy.

How to Handle AIS Mismatch Before or After Filing ITR

Frequently asked questions