Fact-check notes
Last fact-checked: 2026-05-30
Tax caution: AY 2026-27 covers FY 2025-26 and continues under the Income-tax Act, 1961. New Act, new section and new form references should be verified against official utilities before filing.
Research note: This page uses Batch 15 competitor-gap research and supplied forward-looking 2026 topics. Treat future-dated form or section references as planning notes until official utilities confirm them.
Use this page as preparation guidance. A professional should verify the active law year, notification, portal utility and source records before filing or taking a tax position.
What this covers
AIS/TIS mismatch is a filing-season problem where income, TDS, securities transactions, interest, dividend or property entries do not match taxpayer records.
- AIS is transaction-level information; TIS is a processed summary for return prefill.
- Incorrect or duplicate entries should be reviewed before filing.
- Feedback can be submitted on AIS, but return positions should be supported by records.
- Mismatch with Form 26AS, broker statements or bank records needs careful reconciliation.
Who this is for
- Taxpayer seeing duplicate interest or dividend.
- Investor with broker capital gains mismatch.
- Salaried taxpayer with wrong TDS credit.
- NRI with property sale entry mismatch.
Documents and data to verify
- AIS and TIS downloads.
- Form 26AS.
- Bank, broker and mutual fund statements.
- Sale deeds, invoices and TDS certificates.
Common mistakes to avoid
- Blindly accepting AIS as final income.
- Ignoring TIS prefill differences.
- Not saving AIS feedback proof.
- Filing before reconciling large entries.
How to proceed
- Confirm the applicable financial year, assessment year, taxpayer type, state and portal status before acting.
- Reconcile portal data with books, AIS/Form 26AS, GST returns, contracts, invoices, bank statements and source documents.
- Prepare a written computation, checklist, filing note or response with assumptions clearly stated.
- Download acknowledgements, challans, workings and evidence after filing or submission.
FAQs
Can WorkIndex help with this?
Yes. Post the facts and documents; relevant experts can quote for filing, advisory, reconciliation, registration, appeal support or ongoing compliance.
Is this page final legal advice?
No. Use it to prepare. A professional should verify the active law year, notification, portal utility and records before filing or taking a tax position.
What should I mention while posting?
Mention the year, state, form, deadline, amount involved, documents available, portal status and whether you need filing, correction, advisory or representation.