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Form 26AS or AIS: which one to rely on

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  1. Facts

    Since AY 2023-24, Form 26AS on TRACES shows only TDS and TCS, while other information moved to AIS. TDS figures in AIS come from the same TDS statements, so they should match. Differences usually mean timing of updates or a pending correction.

  2. Provisions and law

    • Sec 285BB (now Sec 510)Annual Information Statement of reported transactions and taxes
    • Sec 203 (now Sec 395(4))TDS certificates issued by deductors

  3. Analysis

    Treat Form 26AS as the base for TDS credit, since CPC uses it for the tax credit. If 26AS shows ₹1,20,000 of TDS and AIS shows ₹1,15,000, look for the missing row; often a recent correction is not yet in one of them. Wait a few days and download both again. Claim only TDS that appears in 26AS.

  4. Conclusion

    1. Download Form 26AS from TRACES via the e-Filing portal
    2. Compare TDS rows by TAN and section with AIS
    3. Wait and recheck if a recent correction is missing in one
    4. Claim TDS as per 26AS

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Pre-filing reconciliation of AIS, TIS, 26AS and Form 16

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