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AIS Reconciliation Assistant

Use configured mismatch-specific evidence and fix paths.

Applies to: FY 2025-26 (AY 2026-27) · Last reviewed: 2026-08-04 · dual-cited ITA 1961 + ITA 2025

Visible formula

AIS section + mismatch → configured risk and fix path; 26AS governs TDS credit.

Printable IF / THEN decision path

  1. IF TDS is absent from 26AS, THEN do not claim it.
  2. IF source is wrong, THEN request deductor correction and use feedback as configured.
  3. IF form issue, THEN use Which ITR Form.

FAQs

Does AIS give TDS credit?

1. Follow the configured credit rule and mismatch path shown above.

TDS in AIS not 26AS?

2. Follow the configured credit rule and mismatch path shown above.

SFT MF mismatch?

3. Follow the configured credit rule and mismatch path shown above.

Can feedback fix 26AS?

4. Follow the configured credit rule and mismatch path shown above.

Missed interest?

5. Follow the configured credit rule and mismatch path shown above.

Return-form issue?

6. Follow the configured credit rule and mismatch path shown above.

Statutory basis

Section 285BA read with Rule 114-I; section 203AA (Form 26AS); section 199 (TDS credit).