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A finance executive preparing the return sees one TDS total in AIS and another in Form 26AS and does not know which to use.
Both statements draw on the same deductor returns but differ in timing, status display, duplicate lines and grouping; the credit statement is the claim record and AIS is the cross-check.
Side-by-side list per deductor TAN with AIS amount, Form 26AS amount, difference, Form 26AS status and the reason code assigned.
Every difference is explained before filing, AIS feedback is submitted for duplicate or wrong lines, and deductor corrections are requested where needed.
Short answer: AIS (the Annual Information Statement) and Form 26AS (Form 168 from tax year 2026-27) are built from the same TDS returns filed by your customers. But they group, label and update entries differently, so totals can differ for a while. Treat the credit statement as the record of TDS you can claim. Use AIS as a check that everything reported about your PAN is complete and correct.
This article is about the TDS lines only. For the wider AIS review before filing, see AIS and TIS reconciliation.
What causes the gap?
| Cause | How to confirm | What to do |
|---|---|---|
| Timing | One statement updated after a recent return or correction; the other not yet | Recheck after a week or two |
| Unmatched or provisional line | Form 26AS shows status U or P; AIS shows the reported amount | Chase the deductor to complete the match |
| Duplicate line | The same deductor, amount and date appear twice in AIS | Submit “duplicate” feedback on the AIS line |
| Wrong PAN or section | Line belongs to someone else, or appears under a different income head | Feedback on AIS; deductor correction for the root cause |
| Grouping difference | AIS splits or labels lines differently (by information code); totals per deductor still agree | No action; note it |
Which one should I trust to claim TDS credit?
The credit statement: Form 26AS for periods up to 31 March 2026, and Form 168 for tax year 2026-27 onward. It is the statement built for TDS credit, and it shows the status of each line, which tells you whether the deduction is matched with a deposit.
AIS is broader. It also shows interest, dividends, securities transactions and other information reported about you. It is useful to catch income you might have missed, and TDS lines that look wrong. But the amount you claim should be the matched credit.
How do I give feedback on a wrong TDS line in AIS?
On the e-filing portal, AIS lets you respond to each line. Typical options let you say the information is correct, not fully correct, duplicate, or relates to another PAN or year. The exact menu wording can change, so read the options on screen.
Two points to remember:
- Feedback records your view. It does not change the deductor’s return.
- If the deductor’s return is wrong (a wrong PAN, wrong amount, wrong section), ask them to file a correction statement. That fixes both statements at the source.
Worked example: AIS ₹54,000, Form 26AS ₹48,000
You are reviewing TDS before filing. Totals for the year:
- AIS TDS total: ₹54,000
- Form 26AS TDS total (status F lines): ₹48,000
- Gap: ₹54,000 − ₹48,000 = ₹6,000
You sort both by deductor. Every deductor agrees except one customer. AIS shows ₹6,000 from them, deducted at 2% on a ₹3,00,000 contract payment under Section 194C. Form 26AS shows the same ₹6,000 line, but with status U (Unmatched), so it is left out of your “matched” total.
Reading: the TDS was reported, but the deductor’s challan details do not match. Ask the customer to correct the return. Until the line turns F, treat the ₹6,000 as at risk.
What to read next
- AIS and TIS reconciliation: the full pre-return process
- What do I do when AIS shows income I don’t recognise?
- What Final, Unmatched and Provisional mean next to a TDS entry
Comparing two statements line by line, deductor by deductor, is slow at year end. TransactIG reconciles your TDS receivable against the credit statement and lists unexplained differences in an exception queue with audit-ready exports; see TDS reconciliation software.
Content authored by practitioners with experience at Amazon India, Intuit QuickBooks, and the Tata Group. Meet the team →