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AIS & 26AS Mismatch Checker

Compare AIS, Form 26AS and your books head by head, with the likely cause and fix for each difference.

Last updated . Checked against e-Filing portal AIS and tax credit mismatch FAQs · Page maintained by SKAG and Associates · Editorial policy

The AIS and 26AS Mismatch Checker compares, head by head, the amounts in your Annual Information Statement (AIS), Form 26AS and your own books or return: salary, savings and deposit interest, dividend, rent, sale of securities, high-value transactions, TDS and TCS. It flags each difference above the tolerance you set, explains the usual cause, and says what fixes it: feedback on the entry in AIS on the e-Filing portal, a correction TDS statement from the deductor, or a revised or updated return. Everything runs in your browser; nothing is uploaded or saved.

Use the AIS & 26AS Mismatch Checker

Salary

Gross salary (before deductions). AIS: TDS on salary; 26AS: amount paid / credited under the salary section.

Savings bank interest

All savings accounts, including joint ones. Usually reported in AIS only.

Interest on deposits (FD / RD)

Interest for the year, accrued or credited. Banks report it in AIS and, where tax is deducted, in 26AS.

Dividend

Gross dividend, before TDS.

Rent received

Rent for the year as reported by the tenant's TDS statement.

Sale of securities and units

Total sale value (not the gain) of shares, mutual fund units and other securities. AIS only.

High-value transactions

Cash deposits, property bought or sold, credit card payments, investments. Not income, but compared with it. AIS only.

TDS (tax deducted)

Total TDS: the credit you claim in the return, in the last column.

TCS (tax collected)

Total TCS, for example on a foreign remittance or a car purchase.

Mismatch check

Heads with a difference0
Enter at least two figures for a head (AIS, Form 26AS or your books / return).
A difference is not always an error: AIS can lag, can show the same item twice, or can report an item against the wrong person or year. Check each entry against your documents before acting. For Tax Year 2026-27 the AIS is issued in Form No. 168.

Differences found: likely cause and fix

Income Tax Act 2025 transition: This tool covers both FY 2025-26 (AY 2026-27), under the Income Tax Act, 1961 (old section numbers such as 80C, 87A, 192), and Tax Year 2026-27, under the Income Tax Act, 2025 and Income Tax Rules, 2026 in force from 1 April 2026. Key changes: 80C→123, 87A→156, 192→392; Form 16→130; TDS uses payment codes 1001-1067. View full mapping →

Before filing, compare what the department already knows about you with your own figures. Take the amounts from your Annual Information Statement (AIS) and Form 26AS (both on the e-Filing portal) and from your books, Form 16 or the return you plan to file. Leave a box blank if the figure does not apply. Nothing you type is uploaded, saved or added to the page address; the check runs in your browser.

How to correct a mismatch
  • Feedback in AIS: log in to the e-Filing portal, open the Annual Information Statement, select the entry and choose Optional in the feedback column. The options are: Information is correct; Information is not fully correct; Information relates to other PAN/Year; Information is duplicate / included in other information; Information is denied; and customised feedback (for income, "Income is not taxable"). AIS then shows a modified value next to the reported value, and the Taxpayer Information Summary used to pre-fill your return is updated. Feedback can be changed later.
  • TDS or TCS not matching: ask the deductor or collector (employer, bank, tenant, buyer) to file a correction TDS or TCS statement. The credit allowed in your return is restricted to the amount shown in Form 26AS, so a missing entry has to be fixed at the deductor's end.
  • Income left out of a filed return: file a revised return (Section 139(5) of the 1961 Act; Section 263(5) of the 2025 Act) within the time allowed, or an updated return (Section 139(8A); Section 263(6)) to add income and pay the tax on it. An updated return cannot be a return of loss, reduce the tax or increase a refund. See the ITR-U Updated Return Calculator.
  • Return already processed: where a tax credit was short-allowed in the intimation and the deductor has since corrected the statement, a rectification request can be filed on the e-Filing portal.
  • Transition year: for payments around 1 April 2026, mismatches also arise when a deductor quotes an old-Act section or the wrong assessment year or tax year. Reconcile early and ask the deductor to correct the statement.

Sources: FAQs on AIS, Tax credit mismatch FAQs and TDS compliance FAQs on the e-Filing portal; Section 263 of the Income-tax Act, 2025.

Important note: This tool provides an indicative output only. It does not factor in every special provision, surcharge, exception, or recent notification. Verify the position on the official portal or with a qualified professional before acting on any computation.

Frequently Asked Questions

What is the difference between AIS and Form 26AS?
From AY 2023-24, Form 26AS on the TRACES portal shows only TDS and TCS. The Annual Information Statement (AIS) shows TDS and TCS together with information from banks, registrars, brokers and other reporting entities (for example interest, dividend, sale of securities and high-value transactions), and lets you give feedback on each entry. For Tax Year 2026-27 the AIS is issued in Form No. 168. Both are on the e-Filing portal.
AIS shows income I did not earn. What should I do?
Give feedback on that entry in AIS on the e-Filing portal: choose "Information relates to other PAN/Year", "Information is duplicate / included in other information", "Information is not fully correct" (with the correct amount) or "Information is denied". AIS then shows the modified value next to the reported value. Keep the documents that support your feedback. If the entry came from a deductor's TDS statement, also ask the deductor to correct it.
My TDS is less in Form 26AS than in my Form 16 or 16A. Can I still claim it?
The credit allowed in the return is restricted to the TDS shown in Form 26AS. Ask the employer or deductor to file a correction TDS statement with the right PAN, year and amount. Once it appears in Form 26AS, claim it in the return; if the return has already been processed, a rectification request can be filed.
Do I have to declare income that is not in AIS?
Yes. AIS is information the department has received; it is not a limit on what you must report. Interest, rent, sales of unlisted or foreign shares and other income must be declared even if AIS does not show them.
Is my data safe in this tool?
The comparison runs in your browser. Nothing you enter is uploaded, stored or added to the page address, and the share-link button is switched off on this tool. Closing or reloading the page clears the figures.

Due in the next 30 days

Income tax
  1. TDS / TCS deposit (e-Pay Tax, Challan ITNS 281) for OctoberIn 5 days · Income tax
  2. ITR Filing (taxpayers under audit, companies)In 19 days · Income tax
  3. ITR Filing (international / specified domestic TP)In 28 days · Income tax

Full compliance calendar → Statutory dates, which can be extended by notification. General information only.

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