Form 26AS vs AIS: What They Are and Why They Must Match

By the MyTaxLocker Team · Updated 11 June 2026

Before you file, the income-tax department already knows a lot about your year. Two statements summarise it — Form 26AS and the Annual Information Statement (AIS) — and your return is expected to line up with them.

Form 26AS — your tax-credit statement

Form 26AS is a consolidated tax statement. It shows the tax that has been credited against your PAN: TDS deducted by employers and others, TCS, any advance tax or self-assessment tax you paid, and refunds. It's the document you use to reconcile your Form 16 TDS.

AIS — the wider information statement

The Annual Information Statement is broader. Alongside TDS/TCS, it reports financial information to the department, including interest, dividends, securities, and mutual fund transactions, among others. A simplified version, the Taxpayer Information Summary (TIS), aggregates it category by category. The AIS also has a feedback mechanism: if an entry is wrong or duplicated, you can flag it.

Why they need to match your return

The portal cross-checks what you report against 26AS and the AIS. If your declared income or TDS doesn't reconcile — say you missed some interest income, or claimed TDS that isn't reflected — it can trigger a mismatch notice. Reviewing both before you file is the simplest way to avoid that.

A quick pre-filing checklist

• Does the TDS in your Form 16 match Form 26AS?
• Is all the income in the AIS (interest, dividends, etc.) reflected in your return?
• Are there duplicate or incorrect AIS entries you should give feedback on?

Both statements are available after logging in to the official income-tax portal.