AIS Anomaly Workflow: Mark Incorrect → Compliance Portal Feedback → Save Acknowledgment

The complete AIS-anomaly workflow is six steps: download the AIS as PDF and JSON, match every entry against your actual income, submit feedback on the portal for each discrepancy using the right reason code, confirm the status flips to "Modified" or "Disputed," file your ITR on your real income — not the AIS figure — and save every feedback acknowledgment number. The AIS is information, not an assessment; feedback does not change your tax liability, but it is what stops the CPC from adding a phantom entry to your income when it processes the return under s.143(1). Skipping feedback is choosing to reconcile after the demand instead of before it.

Step 1 — Download the AIS (PDF + JSON)

Log in to the income-tax portal → AIS → download both formats. The PDF is human-readable; the JSON preserves every field and is what you (or your CA) use to match line-by-line. Check both the "AIS" tab and the "As per 26AS" tab — they can differ, and the difference is where anomalies hide.

Step 2 — Match every entry to your actual income

Build a simple table: AIS entry vs your records (bank statements, sale deeds, Form 16, dividend statements). Every entry should resolve to one of: it is mine and correct, it is mine but the amount is wrong, it is not mine, or it is mine but not taxable / already included in my return.

Step 3 — Submit feedback for each discrepancy

For each mismatched entry, click the entry in the AIS → "Submit Feedback" → choose the reason:

Step 4 — Confirm the status change

After feedback, the AIS shows the entry with a status like "Modified" or "Disputed" alongside the original value. This is the flag the processing engine sees. It does not delete the entry from the department's records — it records your challenge.

Step 5 — File on your actual income

File the ITR based on your real income, schedules, and tax — not on the AIS totals. Feedback protects you from the engine auto-adding a disputed entry; it does not oblige you to include an entry you do not owe.

Step 6 — Save the acknowledgments

Every feedback submission produces an acknowledgment number. Save the number and a screenshot for each disputed entry. If the CPC later queries a difference between your return and the AIS, the acknowledgment plus the underlying document (bank statement, rent agreement, sale deed) is your reply.

Worked example: Anil's three anomalies

Persona: Anil, salaried, opens his AIS for FY 2025-26 before filing. Three entries need attention:

• ₹30,000 interest from a bank FD that matured last year — the bank reported it again (duplicate).
• ₹1,00,000 mutual-fund redemption — a capital gain he has already computed for Schedule CG.
• ₹18,000 rental income from a flat registered in his name — his sister occupies and pays rent to him informally.

Step 1–2 — Match. Anil confirms all three against his records.

Step 3 — Feedback.

• Entry 1: "Information is incorrect" — duplicate, FD matured last year; attach nothing now, the acknowledgment records the dispute.


• Entry 2: "Income is already included in ITR" — the gain is in Schedule CG.


• Entry 3: The rent stays. Under s.22 read with s.27, house-property income is chargeable to the owner — a sibling collecting or filing does not shift it. Anil offers the ₹18,000 in Schedule HP. Use "Information relates to other PAN" only if the property has been validly transferred (registered gift deed / conveyance) — keep that evidence.

Step 4 — Confirm. Each entry now shows "Disputed"/"Modified"/"Included".

Step 5 — File. Anil files ITR-2 with the actual capital gains and the ₹18,000 rent under Schedule HP; the duplicate FD interest is disputed and not re-offered.

Step 6 — Save. He stores the acknowledgment numbers and screenshots.

Result: when the CPC processes his return, the disputed FD entry is flagged, so the engine does not add ₹30,000 again. If it still does, the acknowledgment + records close the query.

Reconcile your AIS before filing with the AIS Reconciliation Tool.

Changed FY 2025-26: No change to the AIS feedback mechanism itself — what changed is completeness. SFT data now flows for VDA trades, foreign remittances, and a wider range of financial transactions, so more filers see more entries — and more wrong ones (duplicates, PAN mismatches). The workflow is the same; the volume of anomalies is higher. Do it before you file, not after the 143(1) demand.

Common feedback mistakes

• Choosing the wrong reason. "Income is already included in ITR" is for declared income; "Information is incorrect" is for wrong facts. Pick the option that matches the truth, not the one that sounds best — the reason determines how the engine treats the entry.
• Submitting feedback after filing. Feedback filed after the CPC processes your return is too late to protect that processing; you then reconcile via response or rectification instead.
• Forgetting the acknowledgment. A dispute without a saved acknowledgment number is hard to prove later. Screenshot every submission.
• Ignoring the "As per 26AS" tab. AIS SFT entries and the 26AS ledger can differ; feedback on an SFT entry does not fix a TDS-credit issue that lives in the 26AS view. Handle each view separately.

Frequently asked questions

1. What is the first step to reconcile an AIS anomaly?

2. Does AIS feedback change my tax liability?

3. Which feedback option do I choose for a duplicate entry?

4. The income is real but I already declared it — what option?

5. AIS shows a transaction on my PAN that belongs to my father — what do I do?

6. Will the AIS entry disappear after feedback?

7. What if a demand still comes despite feedback?

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Last verified: 2026-08-08 (FY 2025-26 / AY 2026-27)

Sources: s.285BA read with Rule 114E (SFT reporting / Form 61A) and Rule 31A (TDS/26AS statements) — AIS is the portal's aggregated view of both; s.143(1) (processing), s.154 (rectification), Income-tax Act 1961. AIS feedback options per the income-tax portal workflow. Reconcile your AIS before filing with the AIS Reconciliation Tool.

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