What Is the Difference Between AIS, TIS, and Form 26AS?

I had a similar question when filing my ITR after selling mutual funds.

My tax consultant advised me to compare Form 26AS, AIS, TIS, broker statements, and bank statements together rather than relying on a single document. That helped identify a mismatch in one capital gains entry before filing.

If you notice any discrepancies, don't ignore them. Review your own records and use the feedback option in AIS if necessary. It takes a little extra time but can help avoid future notices.

I file my return from Canada every year, and I now download all three documents before starting.

In my experience:

• Form 26AS is useful for checking TDS, TCS, and tax payments.
• AIS provides much more detailed financial information reported to the Income Tax Department.
• TIS summarizes the values from AIS into figures that are easier to use while preparing the return.

One thing I learned is not to assume that every AIS entry is correct. I had an interest entry duplicated once, and after submitting feedback, it was corrected.

I had exactly the same confusion when filing from the UK.

What helped me was understanding that each document serves a different purpose. Form 26AS mainly helped me verify the TDS deducted by my bank and tenant. AIS gave me a much broader picture, including interest income, dividend income, and share transactions. TIS was more like a summarized version that I used to cross-check the numbers before filing.

I compared all three with my own bank statements before submitting the return. There was a small mismatch in AIS, so I relied on my supporting documents and submitted feedback through the portal.