AIS vs Form 26AS Mismatch: Which TDS Credit Can You Actually Claim?
Harun Raaj
Chartered Accountant · Harun Raaj & Associates
Short answer: Claim TDS credit only for amounts that appear in your Form 26AS (or the TDS section of the Annual Information Statement, which mirrors 26AS). AIS is an information statement — it helps you spot gaps before filing, but it is not the statutory basis for credit. If AIS shows TDS that 26AS does not, you cannot claim it until the deductor corrects the TDS return (24Q/26Q). If 26AS shows TDS that AIS omits, you can still claim it. If amounts differ, reconcile before filing.
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Why this matters before you file
Every year, lakhs of salaried employees and freelancers open the Income Tax portal and see two screens that look similar but behave differently: AIS (Annual Information Statement) and Form 26AS. Both list TDS deducted on your income. When the numbers do not match, the instinct is to claim whatever looks higher.
That instinct can trigger a Section 139(9) defective return — one of the most common defects flagged by CPC is TDS credit claimed in the ITR that does not match 26AS. The ITR picker and filing rules on this site read from verified config; picking the wrong form or claiming uncredited TDS are separate but equally costly mistakes.
The rule is simple: credit follows 26AS, not AIS alone.
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AIS vs 26AS: what each document actually is
AIS replaced the older “full” Form 26AS view and added SFT (Statement of Financial Transactions) data. The TDS/TCS part of AIS is essentially your 26AS credit ledger. The extra AIS sections (SFT, interest, MF purchases, property transactions) are there so you know what the department already knows — they do not automatically create a TDS credit.
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The three mismatch cases — IF/THEN
Use this block before you enter TDS in your ITR:
IF TDS appears in AIS but NOT in Form 26AS (TDS section):
→ DO NOT claim the credit in your ITR.
→ Ask the deductor to file a revised TDS return (Form 24Q for salary, 26Q for non-salary).
→ Wait until 26AS updates (typically after the deductor’s revision is processed).
→ Optionally mark the AIS entry as incorrect via the AIS feedback portal and save the acknowledgment.
IF TDS appears in Form 26AS but NOT in AIS (TDS section):
→ You CAN claim the credit — 26AS is the credit statement.
→ AIS may lag or omit entries; 26AS governs.
→ Still verify the amount against your Form 16 / Form 16A before filing.
IF TDS appears in BOTH but amounts DIFFER:
→ DO NOT file until reconciled.
→ Compare with Form 16 (salary) or Form 16A (non-salary).
→ If Form 16/16A matches AIS but 26AS is lower → deductor must correct 24Q/26Q.
→ If Form 16/16A matches 26AS but AIS is higher → mark AIS incorrect; claim per 26AS.
→ Claim only the 26AS amount in the ITR.
Worked example: Your employer deducted ₹48,000 TDS on salary. AIS TDS section shows ₹48,000. Form 26AS shows ₹42,000. Your Form 16 shows ₹48,000. Claim ₹42,000 in the ITR (what 26AS shows). Send Form 16 to your employer’s accounts team and ask them to revise Form 24Q so 26AS updates to ₹48,000. If you already filed, you can revise once 26AS corrects.
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How to correct AIS entries (feedback portal workflow)
AIS corrections do not change your TDS credit ledger. They create an audit trail showing you flagged incorrect information. Use this when AIS shows income or TDS you believe is wrong.
Step-by-step on the e-filing portal:
- Log in at https://eportal.incometax.gov.in.
- Go to AIS under the “Services” or “Compliance” menu (label varies by portal version).
- Select the relevant Financial Year.
- Open the TDS/TCS tile for TDS mismatches, or SFT / Other Information for non-TDS entries.
- Click the specific entry you want to challenge.
- Choose “Information is incorrect” (or equivalent).
- Select the reason — e.g. “Income is not mine”, “Amount is incorrect”, “TDS not deducted”.
- Add a short explanation (deductor name, correct amount, reference to Form 16/16A).
- Submit and download/save the acknowledgment (AIS feedback ID). Keep this PDF.
- Separately, contact the deductor to correct the source return (24Q/26Q). AIS feedback alone will not update 26AS.
For TDS credit gaps, the deductor correction is mandatory. AIS feedback is supplementary documentation if a dispute arises later.
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Why AIS shows entries that are not TDS (SFT explainer)
AIS includes SFT — Statement of Financial Transactions — reported under Rule 114E. These are not TDS credits. They tell the department about financial activity so it can be matched against your ITR.
Common SFT entries taxpayers confuse with taxable income or TDS:
Key point: Seeing your FD interest in AIS does not mean TDS was deducted, and does not by itself give you a credit. Check whether a TDS entry exists in the 26AS TDS section for that deductor. If the bank deducted TDS on interest above the threshold but 26AS shows zero, follow the “in AIS not in 26AS” branch above.
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Reconciliation checklist before filing
- Download Form 26AS (AIS → TDS section, or TRACES if you use the legacy path).
- Download AIS full statement for the same FY.
- Collect Form 16 (all employers) and Form 16A (all non-salary deductors).
- Match line by line: deductor TAN, section, amount deducted, amount deposited.
- Apply the IF/THEN block for any mismatch.
- Enter TDS in ITR exactly as per 26AS totals per TAN.
- Pick the correct ITR form — business income, foreign assets, or capital gains beyond the ITR-1 window mean ITR-2 or ITR-3, not ITR-1. Use the Which ITR Form tool before filing.
- File only when 26AS matches what you claim.
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What if you already filed with wrong TDS credit?
- Defective return (139(9)): CPC may issue a notice if claimed TDS exceeds 26AS. Respond by revising the TDS schedule to match 26AS, or by getting the deductor to correct 26AS first and then filing a revised return.
- Refund held: Refund processing often pauses when TDS claimed ≠ 26AS. Correction path is the same.
- Demand instead of refund: If you claimed excess TDS credit, the intimation u/s 143(1) will adjust it down — you may owe tax plus interest u/s 234B/234C if advance tax was insufficient.
Section 245 (set-off of refund against outstanding demand) is a separate process — if CPC proposes to offset your refund against an old demand, you get a portal window to agree or disagree. That is not the same as an AIS/26AS mismatch, but both show up in pre-filing compliance checks.
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FAQ
1. Can I claim TDS shown only in AIS and not in Form 26AS?
No. TDS credit u/s 199 is available only when it is reflected in the TDS credit statement (Form 26AS). Get the deductor to revise Form 24Q or 26Q.
2. Form 26AS shows TDS but AIS TDS section does not — can I still claim?
Yes. Claim per 26AS. AIS can lag. Verify against Form 16/16A before filing.
3. AIS and 26AS amounts differ — which do I enter in the ITR?
Enter the 26AS amount. Reconcile with Form 16/16A first. If Form 16/16A matches AIS, the deductor must correct their TDS return.
4. Does marking an AIS entry as “incorrect” update Form 26AS?
No. AIS feedback is informational. Only a revised 24Q/26Q by the deductor updates 26AS.
5. Why does AIS show my bank FD interest but no TDS credit?
Banks report interest via SFT (Rule 114E). TDS on interest is deducted only above statutory thresholds and only if the bank actually deducted tax. Check 26AS for a separate TDS line from the bank’s TAN.
6. I have TDS from multiple employers — how do I match?
Each employer has a unique TAN. 26AS lists TDS per TAN. Match each Form 16 to its TAN line in 26AS. Total TDS in the ITR = sum of all 26AS TDS lines you are claiming.
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Reviewed for technical accuracy — ICAI Membership No. 238303 (sign-off pending for marketing use). Statute references: Section 199, Section 203AA, Section 285BA ITA 1961; Rule 114-E, Rule 114-I IT Rules 1962. Last verified: 2026-08-05.
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