AIS or Form 26AS Mismatch: Property Sale, FD Interest, Salary TDS

Reviewed on: 2026-06-12.

Different mismatches need different fixes. Pick your situation first.

• If the wrong figure is only in AIS (inflated property sale value, doubled interest, a transaction that is not yours): submit feedback on that entry inside the AIS section of incometax.gov.in. Feedback updates your Taxpayer Information Summary at once.
• If a TDS credit is missing or wrong in Form 26AS (salary TDS, FD interest TDS): only the deductor can fix it, by filing a correction to their TDS return on TRACES. Your employer corrects Form 24Q, your bank corrects Form 26Q, a property buyer corrects Form 26QB.
• If both statements are wrong: do both tracks in parallel. AIS feedback does not change Form 26AS.
• If you already received a Section 143(1) intimation: file a rectification request under e-File on the portal with your TDS certificates attached. Do not wait.

AIS is built from reports filed against your PAN by others. Banks, post offices, registrars of property, companies, mutual funds and depositories file Statements of Financial Transactions (SFT) for high-value items such as property purchases, large deposits and share trades. Deductors file quarterly TDS returns. AIS shows what was reported, not what is true. A bank that reports accrued interest branch-wise can make one FD look like two incomes. Two joint buyers each reporting the full sale price can double your property sale. A typo in a PAN can put a stranger's income on your statement.

Form 26AS is narrower and more serious. The CPC allows TDS credit only to the extent it appears there. An AIS error is an annoyance. A 26AS gap costs you money at processing.

Check AIS and Form 26AS at least four to six weeks before you plan to file. Worry, and act, when:

• a TDS amount you can prove from Form 16, Form 16A or bank statements is missing from 26AS,
• AIS shows a sale, deposit or income materially larger than reality, or
• an entry belongs to another person or another financial year.

Do not worry about small presentation quirks, such as interest shown gross before TDS, or savings interest aggregated across accounts. Reconcile, note the reason, and file.

Suresh and his wife jointly sold a Thane flat for Rs 62,00,000 in November 2025 to a couple buying jointly. Each buyer filed a separate Form 26QB and each quoted the full Rs 62,00,000. Suresh's AIS showed two sale entries totalling Rs 1,24,00,000. His real taxable share was Rs 31,00,000. He submitted feedback on one entry as information is duplicate and on the other as information is not fully correct, entering Rs 31,00,000 as his share. His TIS updated the same day. He also asked the buyers to file 26QB corrections on TRACES so the TDS of Rs 62,000 reflected correctly against both sellers. He kept the AIS Consolidated Feedback PDF in his ITR file.

1. Log in to incometax.gov.in, go to Services, AIS, open Part B.
2. Click the wrong entry and choose Optional under Feedback.
3. Pick the closest option: information is correct, not fully correct (enter the true figure), relates to other PAN or year, duplicate, or income is not taxable.
4. Submit. You get email and SMS confirmation, and you can revise feedback any number of times.
5. Download the AIS Consolidated Feedback (ACF) PDF as your timestamped proof.

Write to the deductor with the financial year, quarter, TAN, the wrong and correct figures, and proof. Ask them to file a correction statement on TRACES and to share the correction token. Corrections usually reach Form 26AS within seven to ten working days of processing. For banks, address the branch manager and the TDS nodal officer, and first confirm your PAN is recorded correctly, because a wrong PAN in bank records is the single most common cause of vanished FD interest TDS. For property TDS, remember that only the buyer can correct a Form 26QB.

1. Raise a grievance on the e-filing portal under Services, Grievances, naming the TAN and attaching your written request.
2. Escalate to CPGRAMS if the portal grievance idles for 30 days.
3. For salary TDS deducted but never deposited, write to your jurisdictional Assessing Officer. The department can act against the employer, and CBDT instructions say the deductee should not be made to pay tax that was already deducted from salary.
4. If a demand still lands via Section 143(1), respond through rectification with Form 16 or 16A attached.

The Income Tax Department and public sector banks are public authorities. An RTI to the relevant PIO via RTI Online can get you the filing status of TDS returns under a TAN, the status of your rectification, and the officer handling your case. An RTI to a PSU bank asking which quarterly return reported your FD interest often shakes the correction loose. Private employers, private banks and individual property buyers are not under RTI. For them the lever is the portal grievance, the Assessing Officer, and for banks the RBI Ombudsman. Start with how to file RTI online if this route is new to you.

No. Feedback updates TIS and flags the entry to the department. Form 26AS changes only when the deductor files a TRACES correction.

Not always. AIS reports interest accrued during the year, while you may be looking at interest paid. Compare with the bank's interest certificate on accrual basis before submitting feedback.

You can file with the figures you can prove, but keep Form 16, Form 16A and bank certificates ready. If the CPC disallows a credit in the 143(1) intimation, reply through rectification with that proof.

Mark it as information relates to other PAN or year. If it is rent wrongly reported against you, follow the dedicated steps in AIS shows rent received but you are not a landlord.

There is no cap. Each revision is recorded, and the ACF PDF lists your full feedback history.

Banks, post offices, NBFCs, companies issuing shares or bonds, mutual funds, registrars and sub-registrars, and credit card issuers, for transactions above notified thresholds. Errors in their filings show up in your AIS, which is exactly what the feedback tool exists for.

No. That is a challan error, fixed through the portal's Challan Correction service or the Assessing Officer. See advance tax paid under the wrong assessment year.

• AIS shows rent received but you are not a landlord
• Advance tax paid under the wrong assessment year
• Why RTI gets rejected
• All practical guides

Download the AIS and 26AS reconciliation checklist (PDF).