AIS/TIS Reconciliation in Krishnanagar

Local jurisdiction

Registrar (RoC)

RoC Kolkata — Nizam Palace, 2nd MSO Building, 234/4 A.J.C. Bose Road, Kolkata – 700020

Jurisdictional HC

Calcutta High Court

GSTIN prefix

19 (West Bengal)

Professional Tax

West Bengal levies Professional Tax (max ₹2,500/year). Applicable within 30 days of company incorporation.

Business hubs

Clay-doll (GI) Craft, Agri Mandi, Nadia HQ

Krishnanagar (Nadia) is famed for its clay-doll craft (GI) and is a central-Bengal agri-trade hub.

Also in: Kolkata Bardhaman

AIS/TIS reconciliation means matching the Annual Information Statement (AIS) and Taxpayer Information Summary (TIS) on the income-tax portal — along with Form 26AS — against your own records before you file your ITR. The AIS reports third-party data such as interest, dividends, securities and mutual-fund transactions, property deals and remittances; the TIS is the aggregated version used to prefill your return. Reconciling it for AY 2026–27 (FY 2025–26) and submitting online feedback on wrong entries prevents mismatches, under-reporting and notices.

26AS

AIS · TIS · Form 26ASAIS is the detailed third-party data, TIS is the aggregated prefill summary, and Form 26AS shows your TDS/TCS — all three are reconciled against your records before your ITR is filed.

Understand It

What Is AIS/TIS Reconciliation?

A quick, plain-language explanation before the details.

In simple terms

AIS/TIS reconciliation is the step of matching your AIS, TIS and Form 26AS against your own bank, broker, AMC and TDS records before your ITR is filed, so your return is complete and consistent.

Legally

Under the Income-tax Act, 1961 the return is prefilled from the TIS, and gaps between the income reported in your AIS and your filed ITR can be treated as under-reporting — triggering interest, penalty and mismatch communications or a proposed adjustment under Section 143(1)(a), and in some cases reassessment under Section 148.

Governing authority

The AIS and TIS are made available by the Income Tax Department on the e-filing / compliance portal (eportal.incometax.gov.in), where online feedback on incorrect entries is also submitted.

Validity

Reconciliation is done for each financial year before the ITR is filed; online AIS feedback can be submitted at any time, and the processed value updates accordingly.

Service Intelligence

Quick Facts

Professional Fee

Custom quote

Governing Law

Income-tax Act 1961

When

Before ITR filing

Mode

100% Online

Authority

Income Tax Dept

Covers

AIS · TIS · 26AS

Feedback

Filed on portal

Assessment Year

AY 2026–27

Legal & Regulatory Framework

Act

Income-tax Act, 1961

Statements

AIS · TIS · 26AS

Adjustment

Section 143(1)(a)

Authority

Income Tax Dept

Portal

incometax.gov.in

Last Reviewed

17 Aug 2026

Before You Start

Is This Service Right for You?

Ideal for

Investors in equity, mutual funds, bonds & dividends
Taxpayers with savings & FD interest across multiple banks
Salaried filers whose ITR is prefilled from the TIS
Property buyers and sellers reported via SFT
NRIs and remitters with foreign remittances or NRO/NRE interest
Business owners and professionals with GST turnover & TDS reported

You may need this if

Your AIS/TIS shows income you have not yet cross-checked
You want to file an ITR that matches the reported data
You have investments, multiple accounts or high-value transactions
You spotted a wrong, duplicate or not-yours entry in your AIS
You want every TDS/TCS credit in Form 26AS claimed on your refund
You want to avoid mismatch and under-reporting notices

Not sure if you need this?

Talk to an Expert →

Why It Matters

Why AIS / TIS Reconciliation is Important

Reconciling your AIS, TIS and 26AS before filing keeps your return consistent with the reported data, protects your refund and removes the trigger for notices. Here is why it matters.

01

Avoid Mismatch Notices

Gaps between your AIS/TIS and your filed ITR are a leading trigger for under-reporting and computerised mismatch notices under Section 143(1)(a).
02

Catch Wrong Entries

Duplicate, incorrect or not-yours transactions do appear in AIS — feedback gets them corrected so you are not taxed on income that is not yours.
03

Report All Income

Interest, dividends and securities/MF gains are all reported in AIS — reconciling ensures nothing is accidentally left out of your return.
04

Correct Prefill

The TIS prefills your ITR. Verifying it first stops wrong figures flowing straight into your computation of tax.
05

26AS & TDS Match

Reconcile Form 26AS so every rupee of TDS/TCS is claimed and no credit is missed on your refund.
06

High-Value Trail

Property deals, foreign remittances and large deposits are flagged in AIS — a clean, explained trail keeps your file dispute-free.

Transparent

Simple, Transparent Pricing

Custom quote for your case

Fees depend on your business type and scope. Get a clear, itemised quote upfront — no hidden professional charges, government fee billed at actuals.

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Eligibility

Who Can Apply?

Investors in equity, MF, bonds & dividends

Taxpayers with interest across multiple banks

Salaried filers with TIS-prefilled returns

Property buyers & sellers (SFT reported)

NRIs & remitters with foreign transactions

Business owners & professionals with TDS/GST data

Eligibility checklist

AIS, TIS and Form 26AS downloaded from the e-filing portal
A valid PAN linked with Aadhaar (unlinked PAN causes higher TDS)
Bank, broker and AMC statements for the financial year
TDS/TCS certificates and interest certificates to match 26AS
Details of any property, remittance or high-value transactions
Reconciliation completed before the ITR is filed

End-to-End

Everything You Need. One Professional Team.

01

Pull Statements

Download your AIS, TIS and Form 26AS from the compliance / e-filing portal.

02

Collect Your Records

Gather bank, broker, AMC and TDS statements for the financial year.

03

Line-by-Line Match

A CA compares every AIS entry with your data and flags the gaps.

04

Flag Wrong Entries

Identify duplicate, incorrect or not-yours transactions in the AIS.

05

Submit AIS Feedback

File online feedback on wrong or duplicate entries on the portal.

06

26AS & TDS Check

Match every TDS/TCS credit so no refund is missed.

07

Reconciliation Report

Deliver a clear report so your ITR matches the reported data.

08

Post-Reconciliation Support

Guide you through filing and any follow-up on the portal.

No Ambiguity

What You’ll Receive

AIS, TIS and Form 26AS review

Line-by-line match against your records

List of duplicate / wrong / not-yours entries

Online AIS feedback submitted on the portal

Interest / dividend / capital-gains cross-check

Form 26AS TDS/TCS credit reconciliation

Reconciliation report before ITR filing

30-day post-reconciliation support

Checklist

What Documents Are Needed to Reconcile Your AIS?

Requirements are grouped by portal statements, your own records and high-value transactions. Keep clear scans (PDF/JPG) ready — everything is collected securely online so we can match every AIS entry against your data.

Choose a document group

Portal Statements

Downloaded from the e-filing portal

4 documents

Annual Information Statement (AIS)
Taxpayer Information Summary (TIS)
Form 26AS (tax credit statement)
e-filing / compliance portal login access

AIS is wider than 26AS

Form 26AS mainly shows TDS/TCS and taxes paid; the AIS also includes interest, dividends, securities and mutual-fund transactions, property deals and remittances. Both must be reconciled — 26AS for credit, AIS for completeness.

Feedback can be filed any time

You can mark any AIS entry as duplicate, not-yours, incorrect or relating to another PAN/year on the compliance portal, and the processed value updates accordingly.

PAN must be Aadhaar-linked

An inoperative PAN attracts higher TDS, which then shows in your AIS/26AS and must be reconciled and claimed.

Reconcile before you file

Submitting AIS feedback and matching 26AS before your ITR goes in is far easier than replying to a mismatch notice later.

Don’t have all the documents?

We’ll identify what your case needs →

Step by Step

How AIS / TIS Reconciliation Works (Step by Step)

The entire process is 100% online through the income-tax e-filing / compliance portal, with status updates throughout.

01

Pull Statements

Download AIS, TIS and Form 26AS from the compliance / e-filing portal.

02

Your Records

Collect bank, broker, AMC and TDS statements securely online.

03

Line-by-Line Match

A CA compares every AIS entry with your data and flags gaps, duplicates and not-yours entries.

04

Submit Feedback

File online AIS feedback on wrong or duplicate entries on the portal.

05

26AS Reconciliation

Match every TDS/TCS credit in Form 26AS so no refund is missed.

06

Report Delivered

Reconciliation report handed over so your ITR matches the AIS before filing.

How Long It Takes

How Long Does AIS / TIS Reconciliation Take?

Stage	Expected Time
Pull statements & collect your records	Day 1–2
CA line-by-line match & flag entries	Day 2–3
Submit AIS feedback & 26AS reconciliation	Day 3–5

A typical reconciliation report is delivered within 3–5 working days once your statements and records are complete. Complex cases (many investments, property, foreign remittances) may take longer, and AIS feedback can continue to be submitted on the portal afterwards.

Compliance Calendar

Key Dates — At a Glance

Frequency	What Is Due
Before Filing	File the ITR so it matches the reconciled AIS/TIS · Claim every TDS/TCS credit shown in Form 26AS · Keep the reconciliation report with your records
On the Portal	Track submitted AIS feedback until the value updates · Re-check AIS if new third-party data is reported · Feedback can be submitted at any time
If a Mismatch Is Found	File a revised return up to 31 December if needed · Reply to any 143(1)(a) mismatch communication · Correct a 26AS TDS credit with the deductor
Later (ITR-U)	File an updated return (ITR-U) for a past year if required · Additional tax applies on an updated return · Reconciling first avoids the need for ITR-U

Dates are indicative and may change with government notifications. Our team tracks every deadline so you never miss a filing.

Why Outsource

Doing It Yourself vs TaxClue

Doing It Yourself

Download and interpret AIS, TIS and Form 26AS yourself
Match every AIS entry line-by-line with your records
Spot duplicate, wrong or not-yours entries manually
Work out which feedback category each entry needs
Reconcile 26AS so no TDS/TCS credit is missed
Explain high-value property or remittance entries
Risk a mismatch or under-reporting notice on any gap

With TaxClue

AIS, TIS and 26AS reviewed by a CA
Every AIS entry matched against your data
Duplicate / wrong / not-yours entries identified
Online AIS feedback filed for you on the portal
All TDS/TCS credits reconciled for your refund
High-value entries explained and documented
Clean reconciliation report before you file

Skip the guesswork.

Let an expert handle it →

Avoid Delays

Common Mistakes That Delay Your Application

Accepting the TIS prefill without checking it

Ignoring interest and dividends aggregated across banks

Missing securities / mutual-fund gains reported in AIS

Leaving duplicate AIS entries double-counted

Not submitting feedback on not-yours or wrong-PAN entries

Missing TDS/TCS credits in Form 26AS on the refund

Leaving property or remittance entries unexplained

Reconciling after filing instead of before

TaxClue reviews your documents before filing to reduce avoidable errors.

Stay Compliant

What to Keep in Mind After Reconciliation

Before Filing

File the ITR so it matches the reconciled AIS/TIS
Claim every TDS/TCS credit shown in Form 26AS
Keep the reconciliation report with your records

On the Portal

Track submitted AIS feedback until the value updates
Re-check AIS if new third-party data is reported
Feedback can be submitted at any time

If a Mismatch Is Found

File a revised return up to 31 December if needed
Reply to any 143(1)(a) mismatch communication
Correct a 26AS TDS credit with the deductor

Later (ITR-U)

File an updated return (ITR-U) for a past year if required
Additional tax applies on an updated return
Reconciling first avoids the need for ITR-U

Risk Assessment

Penalties & Consequences

What is at stake if you do not comply

An AIS-vs-ITR gap is treated as under-reporting, triggering interest and penalty
A mismatch can prompt a proposed adjustment and demand under Section 143(1)(a)
Unexplained high-value entries can lead to reassessment under Section 148
Missing TDS/TCS credits in Form 26AS reduces your refund
An inoperative (Aadhaar-unlinked) PAN attracts higher TDS shown in your AIS/26AS

Latest Updates

Regulatory Updates 2025–26

2025: Reassessment follows the Section 148A prior-inquiry procedure before a notice under Section 148 is issued.
2025: The Updated Return (ITR-U) window is now 48 months, giving taxpayers longer to correct or disclose income before litigation.
2025: The Income-tax Act, 2025 replaces the 1961 Act from 1 April 2026 (AY 2026-27), re-numbering many sections while keeping the assessment and appeal framework.

The Difference

Why Businesses Choose TaxClue

01

CA / CS Team

Qualified Chartered Accountants and Company Secretaries with deep tax expertise handle your reconciliation.

02

End-to-End

From pulling statements to filing feedback — fully managed, with minimal effort from you.

03

Fast Turnaround

Committed timelines with proactive status updates. No delays, no excuses.

04

100% Online

Everything over WhatsApp / email — no office visits ever required.

05

Transparent Fees

Fixed pricing quoted upfront — ₹0 hidden professional charges.

06

Post-Service Support

30 days of post-reconciliation support included, mismatch follow-up covered.

Data Care

Your Documents Deserve Professional Care

Documents handled by professionals under confidentiality
Access limited to the team working on your file
Communication over secure digital channels
Documents retained only as long as needed for compliance

Answers

Frequently Asked Questions

What is the difference between AIS and TIS?

The Annual Information Statement (AIS) is the detailed statement of financial information reported to the tax department by third parties — interest, dividends, securities and mutual-fund transactions, property deals, remittances and more. The Taxpayer Information Summary (TIS) is the aggregated, simplified version of that data used to prefill your ITR.

Why should I reconcile AIS and TIS before filing my ITR?

Your return is prefilled from the TIS, so any wrong, duplicate or missing entry flows straight into your ITR. Reconciling AIS, TIS and Form 26AS with your own records before filing prevents mismatches, under-reporting and the computerised notices that follow when your return does not match the reported data.

What is the difference between AIS and Form 26AS?

Form 26AS mainly shows TDS, TCS and taxes paid against your PAN. The AIS is much wider and also includes interest, dividends, securities and mutual-fund transactions, property purchase and sale and other high-value information. Both should be reconciled — 26AS to claim full tax credit and AIS for completeness of income.

Can I correct a wrong entry in my AIS?

Yes. You can submit online feedback on the compliance portal marking an entry as duplicate, not-yours, incorrect, relating to another PAN or another year, and the processed value is updated accordingly. TaxClue reviews each entry and files the appropriate feedback for you.

What information does the AIS contain?

The AIS aggregates a wide range of third-party data: savings and fixed-deposit interest, dividends, purchase and sale of securities and mutual funds, purchase and sale of immovable property, foreign remittances, GST turnover and other high-value transactions reported to the department.

What happens if my ITR does not match my AIS?

A gap between the income in your AIS and your filed ITR can be treated as under-reporting, attracting interest and penalty and often a mismatch communication or a proposed adjustment under Section 143(1)(a), and in some cases reassessment under Section 148. Reconciling before you file removes that trigger.

Does the AIS/TIS replace my own records and documents?

No. The AIS/TIS is reported by third parties and can be incomplete or wrong, so it does not replace your bank, broker, AMC and TDS statements. Reconciliation means checking the AIS against your own records — not blindly accepting the prefill.

When should AIS/TIS reconciliation be done?

Ideally after the AIS is populated for the financial year and before you file your ITR — for AY 2026–27 that means before the 31 July due date for non-audit cases. If a mismatch is found later, it can still be corrected through a revised or updated return.

How is Form 26AS reconciliation different from AIS?

Reconciling Form 26AS ensures every TDS and TCS credit against your PAN is claimed so your refund is not reduced, while AIS reconciliation ensures all reported income is completely and correctly declared. We reconcile both so your credits are claimed and your income is consistent.

What if my AIS shows a transaction that is not mine?

Not-yours or wrong-PAN entries do appear in the AIS. On the compliance portal you can submit feedback marking the entry as relating to another person or PAN, and once processed it is not treated as your income. We review each flagged entry and file the correct feedback.

Do salaried taxpayers need AIS/TIS reconciliation?

Yes — even simple salaried returns are now prefilled from the TIS, so salary, interest and TDS should be verified before filing. Interest across multiple bank accounts and small dividend entries are commonly understated in DIY returns, and reconciling catches them.

Can a mismatch found after filing still be fixed?

Yes. If a mismatch is spotted after filing, a revised return can be filed up to 31 December, and an updated return (ITR-U) is available later subject to additional tax. Reconciling before you file is easier, but these routes remain available if a late mismatch is found.

How do I reconcile my AIS with Form 26AS step by step?

Download both the AIS and Form 26AS from the income-tax portal, then match Form 26AS entry-by-entry against your TDS/TCS certificates to confirm every credit, and match each AIS entry — interest, dividends, securities and mutual-fund transactions, property deals — against your bank, broker and AMC statements. Note any gap, duplicate or not-yours entry, and submit online AIS feedback before you file so your ITR is consistent.

What are the AIS feedback categories and what do they mean?

On the compliance portal you can mark an AIS entry as "Information is correct", "Income is not taxable", "Information is not fully correct", "Information relates to other PAN/year", "Information is duplicate / included in other information", or "Information is denied". Choosing the right category updates the processed value in the TIS accordingly, so it should match your actual position.

How long does AIS feedback take to update the TIS?

Once you submit feedback on an entry, the derived value in the AIS and the aggregated TIS is updated to reflect it, generally within a short processing period. The reported value is retained alongside the modified value, so both the third-party figure and your correction remain visible for transparency.

What is Section 143(1)(a) and how does an AIS mismatch trigger it?

Section 143(1)(a) allows the CPC to make prima-facie adjustments while processing your return — including where the income in your return is inconsistent with the information reported in the AIS/26AS. A mismatch can therefore produce a proposed adjustment and a demand, which is why reconciling and, if needed, submitting AIS feedback before filing removes the trigger.

Does a high-value transaction in my AIS mean I will get a notice?

Not automatically. Property deals, large deposits and foreign remittances are reported through the SFT and appear in your AIS, but a notice generally follows only where the transaction is not reflected or explained in your return. A clean, reconciled return that accounts for the entry keeps the file dispute-free.

What should I do if my AIS and my own records disagree on an amount?

Rely on your own verified records — bank, broker, AMC and TDS statements — since the AIS is third-party reported and can be incomplete or wrong. Where the AIS figure is incorrect, submit feedback marking it as not fully correct or duplicate, keep the supporting document, and file your ITR on the correct amount.

Verify Everything

Official Sources & Legal References

Every regulatory detail on this page is drawn from primary law and official government sources. Verify them directly:

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