AIS, TIS and Form 26AS: What to Reconcile Before You File

The Annual Information Statement (AIS), Taxpayer Information Summary (TIS) and Form 26AS pull data from banks, employers, and other reporting entities — and that data doesn't always match what you have on record.

A mismatch doesn't automatically mean you made an error. It's often a reporting gap upstream. But it does mean the return you're about to file may not line up with what the department already has on file for you.

The fix is simple in principle: reconcile before you file, not after you get a notice. In practice, that means checking all three documents against your own records for every source of income, not just your salary.

This is exactly the kind of check a monthly compliance review is designed to catch early, rather than at filing season under time pressure.