AIS Mismatch Fix: Key Steps to Avoid an Income Tax Notice

June 9, 2026 at 3:13 pm, No comments

Wrong Numbers in Your AIS? Steps to Correct Them

Annual Information Statement (AIS)
Taxpayer Information Summary (TIS)
Form 26AS: Your Tax Credit Statement Explained

Your Annual Information Statement (AIS) for Financial Year 2025–26 (AY 2026–27) compiles all financial transactions reported against your PAN from various sources. However, discrepancies or incorrect entries may occasionally appear in the statement. If you notice any mismatch, it is important to review and correct it promptly. This step-by-step guide will help you identify, report, and resolve AIS errors before filing your ITR, ensuring accurate tax compliance and reducing the risk of notices from the Income Tax Department.

Important Rule: If you are awaiting an AIS correction, do not delay filing your ITR. Tax experts advise taxpayers to file their returns based on verified, accurate income details currently in their possession, while pursuing AIS corrections simultaneously. Waiting for portal updates can lead to unnecessary delays, whereas filing with correct financial figures ensures timely compliance and mitigates the risk of interest or late-filing fees.

How to Log In and Check for AIS Mismatches

First, visit the IT Department’s e-Filing Portal (Web 2.0)
You can log in to the Income Tax Department's e-Filing portal at incometax.gov.in and navigate to Services → Annual Information Statement (AIS).
Select Financial Year 2025-26
Taxpayers can select the relevant financial year to view their Annual Information Statement (AIS) and Taxpayer Information Summary (TIS) side by side.
Find out how to identify the specific error.
Check for duplicate entries, incorrect income figures, transactions linked to the wrong PAN, or amounts that do not match your financial records.
Carefully cross-check each flagged transaction against your own financial records, such as bank statements, Form 16, salary slips, and other supporting documents. This verification helps ensure that any discrepancy reported in the AIS is genuine and allows you to provide accurate feedback to the Income Tax Department.

How to Add Feedback and Select the Right Category

If you identify an incorrect entry in your AIS, locate the transaction and click on the “Add Feedback” option next to it. Then, select the feedback category that best matches your situation to report the discrepancy accurately and initiate the correction process.

The information provided is not completely accurate: Taxpayers can use this option when the reported amount is incorrect. For example, a mutual fund transaction may show the gross redemption amount in the AIS instead of the actual capital gain earned by the taxpayer.
Details of Duplicate Information: Use this option when the same transaction has been reported more than once in your AIS. For example, a bank branch and its head office may both report the same transaction, resulting in a duplicate entry. In such cases, you can submit feedback to identify the transaction as a duplicate and help ensure accurate reporting.
Information Not Related to Your PAN or Financial Year: Use this option when a transaction reported in your AIS belongs to another person or relates to a different financial year. Such discrepancies may occur due to an error made by the reporting entity while submitting information to the IT Department.
This Information Is Not Taxable: Use this category to dispute entries in your Annual Information Statement (AIS) when the reported transaction is completely exempt from tax or does not belong to you at all.

Don’t Delay Your ITR Filing While Waiting for Corrections

Do not postpone filing your Income Tax Return (ITR) while waiting for AIS feedback or corrections to be processed. Missing the prescribed filing deadline may result in late filing fees, interest liabilities, and other compliance-related consequences. Any necessary corrections can be made later.

File Using Your Actual Income Details: File your Income Tax Return based on your actual and verified income, rather than relying solely on the figures reflected in the AIS. Ensure that every income entry is supported by relevant documents such as Form 16, salary slips, bank statements, or other valid financial records.
Match Your TDS Details with Form 26AS: Form 26AS contains your finalised tax deduction details. The TDS claimed in your Income Tax Return (ITR) should exactly match the figures shown in it.

An Annual Information Statement (AIS) serves as a tool for aggregating data related to financial transactions, while Form 26AS acts as the official record for tax credits. It's important to note that these two documents can conflict with each other, and in such cases, Form 26AS should be prioritized when filing your income tax return (ITR).

How Much Time Does the Correction Process Usually Take?

Reporting entities are required to respond within a maximum of 30–39 days.

There are two outcomes: accepted or rejected feedback.

When the feedback is accepted: Your Taxpayer Information Statement (TIS) and Annual Information Statement (AIS) will be automatically updated with the corrected information. No additional action is required on the portal.
If feedback is rejected: If the reporting entity disagrees with your feedback, the correction request may be rejected. In such cases, you can contact the concerned entity directly or raise a grievance through the government portal for further review.

If you have already filed your ITR and your AIS feedback is accepted later, you may need to submit a revised return or file a rectification request under Section 154, depending on the nature of the correction.

What Is Your Master Tax Credit Document?

Form 26AS is a consolidated annual tax statement that provides a comprehensive record of your tax-related information for a financial year. It serves as the official document used by the IT Department to verify your tax credits, including TDS, TCS, and other tax payments reflected against your PAN.

Refunds received
Advance tax paid
Demand & refund info
TDS details
TCS details
Self-assessment tax
SFT transactions
Pending proceedings

The tax credit claimed in your Income Tax Return (ITR) is limited to the amount reflected in Form 26AS. You cannot claim a higher tax credit than what is recorded in Form 26AS, even if the tax has been paid.

Easy Guide to Resolving TDS or Advance Tax Mismatches

Experiencing a tax credit mismatch can be stressful, especially when the amount of Tax Deducted at Source (TDS) or advance tax reported in your Income Tax Return (ITR) does not match the figures reflected in Form 26AS. Such discrepancies often trigger a notification on the income tax portal indicating that there is a mismatch. This step-by-step guide will help you identify the cause of the discrepancy and resolve it effectively.

Addressing Tax Deduction at Source (TDS) Mismatches

If you find a mismatch in the TDS figures

Contact Your Employer or Deductor: The first step is to notify your employer or the entity responsible for deducting TDS from your income about the discrepancy. Prompt communication can help identify the cause of the mismatch and ensure that the necessary corrections are made at the earliest.
Filing a Revised TDS Return: The responsibility for correcting a TDS error lies with your employer or the deductor. They must file a revised TDS return to accurately report the tax deducted and align it with your income details. As an employee or individual taxpayer, you cannot directly rectify TDS discrepancies yourself; the correction must be made by the deductor through the revised return filing process.

Resolving Advance/Self-Assessment Tax Mismatches

If you are facing an advance tax or self-assessment tax mismatch, follow the steps below to identify the issue and resolve it effectively.

Verify the Challan Number and PAN Details: Taxpayers should carefully verify that the challan number used for advance tax or self-assessment tax payments is correct and matches the records available with the Income Tax Department. It is also important to ensure that the payment has been linked to the correct Permanent Account Number (PAN), as any discrepancy may lead to a tax credit mismatch.
Check for Intimation Under Section 143(1): If you have not yet received an intimation from the Income Tax Department under Section 143(1), which relates to the processing of your ITR, you may consider filing a revised return. This can help you correct any discrepancies in your return before the department completes its review and takes further action.

After taking the necessary steps to resolve the mismatch, it is important to verify that all tax credits are correctly aligned. The e-filing portal should display a message stating, "Tax Credit Claims are Fully Matched with Tax Credit Available in Form 26AS." This confirmation indicates that your tax credits have been successfully reconciled and that your tax records are consistent with the details available to the Income Tax Department, helping ensure smooth compliance.

Salaried Employees' AIS Correction Cheat Sheet

First, log in to the Income Tax e-filing portal and navigate to the AIS section under Services. Select the financial year 2025–26 and carefully review the entries to identify any incorrect or mismatched information.
Add Feedback: Salaried employees can select the appropriate feedback category, such as Information is Not Fully Correct, Duplicate Entry, Wrong PAN, or Not Taxable, depending on the nature of the discrepancy.
File your Income Tax Return (ITR) without delay using your actual income and tax details. Rely on documents such as Form 16, Form 26AS, and bank statements to ensure accurate reporting, rather than waiting for any pending updates or corrections.
Salaried employees may need to wait approximately 30-90 days for the reporting entity to respond to their feedback. If the feedback is accepted, the corrected information will be automatically updated in the TIS/AIS.
If required, you can file a revised return or submit a rectification request u/s 154 after the correction has been accepted, especially if you missed claiming a tax credit in your original return.