# AIS, 26AS & TDS Mismatch Notices

> The Annual Information Statement (AIS) shows income and high-value transactions reported about you by banks, employers, registrars and others; Form 26AS shows TDS and TCS credits. If your return doesn't match, you may get an e-campaign email, a compliance-portal query or a 143(1) adjustment. The fix is either to report the missing income, give AIS feedback that the information is wrong or duplicated, or get the deductor to file a correction statement.

Practice: Tax Notices & Litigation — https://www.industax.com/services/tax-litigation/

AIS often contains duplicates (the same interest reported by two sources), sales shown at gross value, or transactions belonging to joint holders. Feedback can be given on each item in AIS, and the reporting entity may be asked to confirm.

TDS mismatches usually come from the deductor quoting a wrong PAN or not filing the TDS statement; only the deductor can correct it by filing a revised statement.

## Key facts

| Item | Detail |
| --- | --- |
| AIS / TIS | Information reported by third parties; feedback possible per item |
| Form 26AS | TDS/TCS credits, tax paid and certain transactions |
| Department actions | E-campaigns, compliance-portal queries, 143(1) adjustments |
| TDS fix | Deductor files a correction statement |

## Who needs this

- Taxpayers with AIS income not in their return
- Taxpayers with missing TDS credit
- Investors with high-value transaction alerts

## What's included

- AIS vs return reconciliation
- AIS feedback
- Compliance-portal responses
- Deductor follow-up
- Revised return where required

## Documents

- AIS / TIS and Form 26AS
- Filed ITR
- Bank and broker statements
- TDS certificates

## Process

1. **Reconcile** — Each AIS item matched to your return.
2. **Respond** — Feedback or explanation filed.
3. **Correct** — Deductor corrections or revised return.

## Also covers

- **TDS mismatch** — Missing or wrong TDS credits.
- **26AS mismatch** — Differences between 26AS and the return.

## FAQs

### What should I do if AIS shows income that isn't mine?

Submit feedback on that item in AIS saying the information is not correct or belongs to someone else; keep supporting evidence.

### My TDS is missing in 26AS. Can I still claim it?

Credit is given based on 26AS, so ask the deductor to file a correction statement; then claim it or rectify.

### Is an e-campaign email a notice?

It is a compliance nudge, not an assessment notice, but ignoring it often leads to formal notices later.

## Official sources

- Income Tax e-Filing portal (e-Proceedings): https://www.incometax.gov.in/
- Income Tax Department — Acts, rules and circulars: https://incometaxindia.gov.in/

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Canonical page: https://www.industax.com/services/tax-litigation/ais-26as-tds-mismatch
Publisher: Indus Tax — CA-led tax and compliance firm (https://www.industax.com). Contact: info@industax.com, 9059139258.
This is general information, not advice for your specific facts.