A mismatch is a reason to investigate, not a reason to copy one number over another. Start with the transaction behind the entry: who reported it, which period it belongs to and what your own records show. This approach is especially useful when preparing a return or answering a query about reported financial information.
Understand the different records
The department’s AIS FAQ describes AIS as a wider view of information available to it and TIS as an aggregated summary. From AY 2023–24 onwards, Form 26AS displays TDS/TCS information; other information is available in AIS. The department also cautions that AIS may not contain every transaction, so the taxpayer must check their own complete records.
Treat these statements as inputs to reconciliation. An absent entry is not, by itself, evidence that an underlying receipt can be ignored.
Official reference: Income Tax Department: AIS and TIS FAQs
Create a transaction-level working paper
Use columns for information source, account or transaction reference, reported amount, amount in your records, difference, explanation and supporting document. Keep gross receipts separate from net amounts received. Where charges, deductions or timing differences affect a comparison, identify them in separate columns instead of changing the original imported data.
Keep a dated copy of the downloaded statement. If an entry changes later, the earlier version helps explain what you checked when preparing the original working paper.
Classify the difference before acting
- Possible duplication: identify both entries and the evidence that they describe one transaction.
- Wrong ownership or identifier: verify the account holder and the supporting transaction documents.
- Timing difference: document the dates and ask which reporting treatment applies.
- Amount difference: reconcile gross, net and adjustment figures separately.
- Possible omission in your records: obtain the underlying evidence before deciding what correction is appropriate.
These are investigation categories, not automatic tax conclusions. The correct treatment depends on the transaction and applicable rules.
Use feedback without losing the audit trail
AIS provides a facility to submit feedback on reported information. The official FAQ explains that reported and modified values can be shown, and that feedback or source confirmation feeds into the information summary. Choose feedback that reflects the facts and retain its acknowledgement.
As a practical workflow, keep a separate list of entries awaiting confirmation from a bank, employer or another reporting source. Note the person contacted and the evidence requested. Do not overwrite the original report in your reconciliation workbook.
Prepare a clear explanation if a notice follows
A hypothetical investment sale may be reported as sale proceeds while the taxpayer’s working paper focuses on gain or loss. Those are different figures, so a direct comparison can be misleading. Reconcile the proceeds first, then prepare the separate computation and supporting acquisition records relevant to the transaction.
For a reply, attach the relevant extract, the transaction-level reconciliation and the supporting evidence. If your filed return needs correction, have the available route and conditions checked independently. Submitting AIS feedback should not be treated as a substitute for deciding whether a return or notice response also needs action.
Common questions
Is AIS a complete record of all my taxable income?
No. The department says AIS contains information presently available to it; your own records must also be checked.
What is the most useful document to prepare?
A transaction-level reconciliation showing each difference, its explanation, evidence reference and current resolution status.
Official sources & review note
References checked 26 September 2026. This article is general information, not case-specific tax or legal advice. Confirm subsequent notifications and the facts of your matter before acting.
Need help with your specific matter?
Bring the relevant notice, returns and supporting records so the issue can be reviewed in context.
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