Form 26AS / AIS Discrepancy Reply Letter
Explain differences between the income or TDS shown in Form 26AS or AIS and the figures in your return.
Law version: Up to FY 2025-26 (Income-tax Act, 1961). Checked on 26 Sep 2026.
What it is
Form 26AS shows tax deducted or collected on your behalf, and the Annual Information Statement (AIS) shows reported financial transactions. When the return differs from these, CPC or the Assessing Officer may ask for an explanation, or adjust the return on processing. Common reasons are TDS shown for income of another year, wrong PAN quoted by the payer, duplicate reporting and income that is exempt. For FY 2025-26 (AY 2026-27) and earlier the statement is Form 26AS; from Tax Year 2026-27 it is Form 168.
When it is used
- A notice or communication about a mismatch with Form 26AS or AIS.
- TDS credit not allowed on processing.
- AIS shows a transaction that is wrong or not yours.
What the template covers
- Assessee name, PAN and address
- Year of the return
- Notice reference and date
- Nature of the discrepancy and disputed amount
- Explanation
- Correct taxable income and action taken
Details you will need
The generator asks for the following. Fields marked with an asterisk in the form are required; the rest can be left blank and filled in later in Word.
Reply
Date of Reply
Assessee
Assessee Name; PAN; Address; Year of the return (FY / AY)
Notice
Notice / CPC Reference No.; Notice Date; Nature of Discrepancy; Disputed Amount (₹)
Our Explanation
Explanation for Discrepancy; Correct / Actual Taxable Income (₹); Action Taken / Proposed
Stamp duty, registration and filing
Feedback on AIS entries can be given online on the compliance portal, which goes to the reporting entity for confirmation. Where TDS was reported against a wrong PAN or year, the deductor must file a correction statement. A revised return may be needed if the return itself is wrong. Check the current procedure on incometax.gov.in.
For FY 2025-26 (AY 2026-27) and earlier years the statement is Form 26AS under the Income-tax Act, 1961. From Tax Year 2026-27 it is Form 168.
Generate the Form 26AS Discrepancy Reply Letter
Fill in the form and download the draft as a Word file. It is a general template, not legal or professional advice; have it reviewed for your facts before you sign or rely on it.
Need this checked against your facts, or the registration or filing that follows (e.g. TDS returns, ITR)? Contact SKAG and Associates
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Frequently asked questions
What should I do if AIS shows income that is not mine?
Submit feedback on the AIS on the compliance portal, giving the correct position.
What if TDS is missing from Form 26AS?
Ask the deductor to file or correct its TDS statement. Credit is allowed when it appears.
What replaces Form 26AS from Tax Year 2026-27?
Form 168 under the Income-tax Rules, 2026.
This page gives general information for reference only. Laws, stamp duty rates and filing requirements change and differ between States, so confirm the current position for your case. Related: all document templates · free tax calculators · compliance calendar and guides.