Form 26AS vs AIS for TDS
Understand where your TDS appears, why Form 26AS and AIS may show different information, and which statement you should check before filing your income tax return.
Before filing your ITR, it helps to cross-check your TDS credits and reported income across both statements.
You're about to file your ITR, you open both Form 26AS and AIS, and the TDS numbers don't line up. Which one do you trust for your refund claim?
The short answer: for claiming TDS, Form 26AS is the document that counts. AIS plays a different role — it helps you confirm you've reported all your income.
Here's the confusion in a nutshell. Both documents show TDS. Both come from the Income Tax Department. But they exist for different reasons, and treating them as interchangeable is how refunds get delayed.
By the end of this guide, you'll know exactly what each document shows for TDS, when to rely on which, how to read the comparison at a glance, and what to do when the two don't agree.
Form 26AS for TDS Claims
When you claim a TDS credit in your return, the Income Tax Department matches it against Form 26AS. That makes it the authoritative source for your refund claim.
AIS shows TDS too, but it's a broader financial statement — its main job is to help you report income completely, not to validate the credits you claim.
What this means for you: Verify the TDS you plan to claim in Form 26AS. Use AIS to catch income you might have missed. That's the split.
What Form 26AS Shows for TDS
Form 26AS is your consolidated tax credit statement. It's the government's official record of every tax credit sitting against your PAN.
You access it through the e-filing portal, which redirects you to the TRACES website for download.
For TDS Specifically, It Shows
A credit only counts once the deductor has both deducted and deposited it. If TDS was cut but not deposited, it won't show here — and you can't safely claim it yet.
One important limit: if a deductor has reported your TDS incorrectly, you can't edit Form 26AS yourself. The correction has to come from the deductor's side — they need to file or amend their TDS return, after which the credit updates against your PAN.
Follow the complete step-by-step process and verify your TDS credits before filing.
What AIS Shows for TDS
AIS (Annual Information Statement) is the wider picture. It pulls in your financial activity across the year from dozens of reporting sources.
You access it through the Income Tax e-filing portal under the Annual Information Statement section, which takes you to the AIS / Compliance Portal — a separate access path from Form 26AS.
If your downloaded Annual Information Statement is asking for a password, see our AIS PDF password guide for the correct password format and troubleshooting steps.
AIS also comes with a companion summary called TIS (Taxpayer Information Summary), which consolidates the AIS data into category-wise totals.
TIS is useful for a quick scan of what's been reported against your PAN before you go through the full AIS line by line.
AIS Covers Much More Than TDS
So AIS does show TDS. But it shows it alongside income the department already knows about.
The point of AIS isn't to validate your credit claim — it's to make sure you haven't left any income off your return.
Meera, a software engineer in Bengaluru, focused only on her salary TDS while filing and nearly ignored AIS. When she finally opened it, she spotted ₹14,000 in dividend income from mutual fund holdings she'd forgotten about, plus ₹6,500 in savings interest from an old account.
None of that touched her TDS claim — but reporting it kept her return clean and stopped a mismatch notice before it could start.
Unlike Form 26AS, AIS lets you submit feedback directly on individual entries. If something looks wrong, duplicated, or doesn't belong to you, you can flag it on the AIS portal and the department can review it.
This feedback doesn't automatically fix your Form 26AS, but it helps clean up the AIS record and flags the issue for review.
Why this matters: AIS answers "did I report all my income?" Form 26AS answers "can I claim this TDS?" Different questions, different documents.
Neither Document Replaces Your Own Records
Before you rely on either statement, keep this in mind: both AIS and Form 26AS reflect only what has been reported to the Income Tax Department.
Neither is guaranteed to be complete or error-free at any given point.
AIS can contain duplicates, incorrect entries, or transactions that don't apply to you. Form 26AS may not show a credit until the deductor files or corrects their return. Either way, your own documents remain the ground truth.
Before Filing, Reconcile Both Against
Salary and non-salary TDS from each deductor.
Interest income across all your accounts.
Securities and mutual fund transactions.
Advance tax and self-assessment tax paid directly.
Use AIS and Form 26AS to verify and cross-check. Use your own records to confirm what's correct.
Form 26AS vs AIS for TDS
Here's how the two stack up when your focus is TDS.
| Feature | Form 26AS | AIS |
|---|---|---|
| Primary purpose | Tax credit record | Complete financial activity statement |
| Role for TDS | Authoritative source for claiming credits | Cross-check for income completeness |
| What it confirms | TDS deducted and deposited against your PAN | Income and transactions reported to the department |
| Scope | Tax credits, taxes paid, refunds | Income, TDS/TCS, high-value transactions, property, MFs, dividends |
| Use it to | Verify the exact TDS you'll claim | Catch income you might have missed |
| When claims are matched | Department matches your refund claim here | Not used to validate refund claims |
| Feedback / correction | Errors must be corrected by the deductor at source | You can submit feedback directly on individual entries |
| Summary view | No separate summary | TIS provides a category-wise summary of AIS data |
| Accessed via | e-filing portal → TRACES | e-filing portal → AIS / Compliance Portal |
When to Rely on Form 26AS for TDS
Reach for Form 26AS every time you're dealing with a credit you intend to claim.
Confirm Each TDS Entry
Check the deductor's TAN, the amount deducted, and the amount deposited.
Match Form 16 / 16A
Salary TDS and non-salary TDS should both appear here.
Verify Tax Challans
Advance tax and self-assessment tax should reflect correctly.
Reconcile Before Refund Claim
The department compares your claimed credits to this statement.
If you claim more TDS than Form 26AS shows, the excess can be denied and your refund held up.
Check your deductions before you start filing.
When to Use AIS for Income Completeness
Use AIS — and its summary view, TIS — to make sure your return reports everything the department already sees.
If your ITR leaves out income that AIS shows, the department's automated system can flag the mismatch — and that can trigger a notice.
If an AIS entry looks wrong or doesn't belong to you, submit feedback directly on the AIS portal so it can be reviewed and corrected.
Why this matters: Getting your TDS right isn't enough. Your income has to match too, or the return still invites scrutiny.
Common Mismatch Scenarios Between the Two
Mismatches between Form 26AS and AIS are normal — the two update at different times and pull data from different pipelines.
Deductors file TDS returns on a quarterly basis, and the two systems don't always sync at the same point, so a recent credit may appear in one before the other.
TDS Amounts Differ Between the Two
A deductor may have filed their TDS return after one statement pulled its data but before the other updated, so the figures appear different at a given point in time.
This is a timing issue, not necessarily an error.
Treat Form 26AS as the authoritative figure for your credit claim. Use AIS only to confirm income, not credit amounts.
AIS Shows Income That Form 26AS Doesn't
AIS is broader, so it captures interest, dividends, capital gains, property transactions, and other reportable activity that never appears in Form 26AS.
Verify each entry against your own records — bank statements, broker reports, or employer documents. If it's genuine, report that income in your ITR.
If it's wrong or duplicated, submit feedback on the AIS portal.
AIS feedback doesn't automatically update Form 26AS. If a deductor has reported something incorrectly, they may need to file a correction on their end.
TDS Appears in One But Is Missing in the Other
Usually this means the deductor deducted the tax but hasn't correctly deposited or filed it yet. It may also result from a PAN mismatch on the deductor's TDS filing.
Vikram, a freelance content writer in Jaipur, saw ₹18,000 of TDS from a client listed in his AIS, so he assumed he could claim it.
But his Form 26AS showed nothing against that client's TAN. He almost filed with the AIS figure — which would have triggered a demand notice.
Instead, he called the client, learned they'd deposited the tax but hadn't yet filed their quarterly return, and waited. Once the return processed and the ₹18,000 appeared in Form 26AS, he claimed it safely.
Don't claim a credit that isn't in Form 26AS. Contact the deductor to file or correct their TDS return, then wait for it to reflect before you claim.
Reconcile both before filing. Claim from Form 26AS, confirm income against AIS, and verify everything against your own documents. Fix issues at the source.
Once you've filed, you can track your TDS refund status online to see where things stand.
Frequently Asked Questions
Quick answers to common questions about Form 26AS, AIS, TDS credits, mismatches, and refund claims.
01 Which document should I check for TDS — Form 26AS or AIS?
Form 26AS. It's the authoritative record of tax credits against your PAN, and the department matches your refund claim against it.
AIS shows TDS too, but its main job is confirming income completeness, not validating claims.
02 Why do Form 26AS and AIS show different TDS figures?
Timing. Deductors file TDS returns quarterly, and the two systems pull data at different points in the cycle. A recent deduction may appear in one statement before the other catches up.
For claiming credits, always rely on Form 26AS.
03 Can I claim TDS that appears in AIS but not in Form 26AS?
No. Only claim TDS that shows in Form 26AS. If it's missing there, the deductor likely hasn't deposited or filed it correctly — or there may be a PAN mismatch in their filing.
Ask them to fix it, then wait for it to reflect before you claim. Learn more about the TDS refund claim process in your ITR .
04 Is AIS more accurate than Form 26AS?
Neither is "more accurate" — they serve different purposes. AIS is more comprehensive for income and financial transactions. Form 26AS is authoritative for tax credits.
Use each for its intended job, and verify both against your own records.
05 What is TIS, and how does it relate to AIS?
TIS (Taxpayer Information Summary) is the category-wise summary of your AIS data. It shows aggregated totals for each type of income or transaction reported against your PAN.
It's a useful quick-scan before you go through AIS in detail. TIS is available on the same AIS / Compliance Portal as AIS.
06 Do I need to check both before filing?
Yes. Verify your TDS credits in Form 26AS, then use AIS to confirm you've reported all your income.
Checking both — and reconciling both against your own documents — is how you file a clean return.
07 What if AIS shows income I don't recognize?
First verify it against your bank, broker, or employer records. If it's genuine, include it in your return.
If it's incorrect or duplicated, submit feedback directly on the AIS portal so the department can review it. Keep your supporting documents on hand in either case.
08 Can I edit Form 26AS if it shows a wrong TDS amount?
No. You can't edit Form 26AS directly. If a TDS credit is missing or incorrect, the deductor needs to file or correct their TDS return on their end.
Once they do, the credit should reflect in your Form 26AS. Follow up with your employer, bank, or client as needed.
Check the Right Document Before You File
Form 26AS and AIS each do one job well. Form 26AS confirms the TDS you can claim. AIS helps make sure your income is complete.
Read them together — claim from one, cross-check with the other, and verify both against your own records.
Not Sure Which TDS Figure to Trust?
Discuss differences between Form 26AS and AIS, missing deductor entries, or refund-credit eligibility with an expert.
CA Sagar Batra
ICAI Registered Chartered Accountant · 10+ Years of Professional Experience · 12,000+ Tax Filings
Chartered Accountant with experience in taxation, compliance and business advisory. His work covers Income Tax, GST, TDS, tax notices, business compliance and financial documentation for individuals and businesses across India.