Form 26AS vs AIS vs TIS — Kya Fark Hai? ITR Filing Guide 2026

ITR file karte waqt teen documents ka naam aata hai: Form 26AS, AIS (Annual Information Statement), aur TIS (Taxpayer Information Summary). Bahut employees confuse ho jaate hain — kaunsa download karein, kaunsa follow karein, aur agar ek mein kuch hai aur doosre mein nahi hai toh kya kare?

Yeh guide in teeno ko clearly explain karta hai aur batata hai kaise use karein inko ITR filing mein.

Form 26AS — The Original TDS Certificate

Form 26AS Income Tax Act Section 203AA ke under generate hota hai. Yeh dikhata hai:

• Salary par kita TDS kata gaya (employer ne — Section 192)
• Bank interest, FD, etc. par TDS (Section 194A)
• TCS (Tax Collected at Source) — car purchase, foreign travel etc.
• Advance tax aur self-assessment tax payments
• High-value transactions (real estate, mutual funds — reported by third parties)

Form 26AS ka primary use hai: yeh verify karna ki employer/bank ne kitna TDS kaata aur CBDT ko deposit kiya. ITR mein TDS credit claim karte waqt yeh document reference hai.

AIS — Annual Information Statement (Nayi, Comprehensive)

AIS 2021 mein launch hua — Form 26AS ka expanded version. Yeh sirf TDS nahi, saari reported financial activity dikhata hai:

• Salary income (Form 24Q data)
• Interest income (savings, FD, RD)
• Dividend income (shares, mutual funds)
• Securities transactions (shares buy/sell, mutual fund redemptions)
• Real estate transactions
• Foreign remittances
• GST turnover (for business)
• PF withdrawals, insurance maturity

AIS data CBDT ke paas reported hota hai different sources se — banks, stock exchanges, registrars, EPFO, insurance companies. Yeh ek "income dossier" hai jo Income Tax Department aapke baare mein rakhta hai.

TIS — Taxpayer Information Summary

TIS AIS ka hi condensed version hai — same data lekin category-wise totals mein. Ek line per category dikhata hai: salary ₹X, interest ₹Y, dividends ₹Z, etc.

TIS ka use hai: ITR pre-filling. Jab aap Income Tax portal par ITR draft khulte ho, pre-filled data TIS se aata hai. Aap isko check karo, correct karo agar wrong hai, aur file karo.

Kya Fark Hai — Side by Side

Feature	Form 26AS	AIS	TIS
Launch year	2002	2021	2021
TDS/TCS details	Detailed	Included	Summary
All income sources	Partial	Complete	Summary
Feedback/correction	No	Yes	Reflected from AIS
ITR pre-fill source	Partial	Primary	Yes
Use for TDS credit	Primary	Supplementary	Reference

AIS Mein Galat Information Hai — Kya Kare?

AIS ek aggregated view hai — mistakes hoti hain. Agar AIS mein koi wrong income dikh raha hai:

1. Income Tax Portal par jaao → AIS section mein jaao
2. Galat entry select karo → "Feedback" button click karo
3. Options: "Income is correct", "Income is not correct", "Income is duplicate", "Income belongs to other PAN", etc.
4. Feedback submit karo — yeh CBDT ko jaata hai review ke liye

Important: Feedback submit karne ke baad AIS mein dono values dikhti hain — original aur your reported value. ITR mein aapki actual correct income hi bharein — AIS feedback ek dispute marker hai, final resolution immediately nahi hoti.

ITR Filing Mein Kaunsa Follow Karein?

Practical order:

• TDS credit ke liye: Form 26AS primary reference — ensure TDS reflected hai
• Income declare karne ke liye: AIS dekho kya-kya reported hua hai aapke baare mein, aur apni actual income se match karo
• Pre-filled ITR check ke liye: TIS check karo, correct karo
• Final arbiter: Aapki actual books / salary slips / bank statements

AIS sirf ek disclosure tool hai — agar aapke paas koi income hai jo AIS mein nahi dikhti (valid reason se), phir bhi declare karo ITR mein. Under-reporting notice ka risk hai.