AIS vs Form 26AS Mismatch for NRIs: Fix It Before Filing Your ITR

When filing your Income Tax Return (ITR), you may notice that your Annual Information Statement (AIS) shows different income or TDS details than Form 26AS. For NRIs, this is common with NRO bank accounts, fixed deposits, and property transactions. But which statement should you trust, and how can you fix the mismatch before filing? Understanding the difference between AIS and Form 26AS can help you report the correct income, claim eligible TDS credits, and avoid unnecessary refund delays or tax notices. In this guide, we explain the key differences, common reasons for AIS vs Form 26AS Mismatch for NRIs, and step-by-step solutions for NRIs.

What Are AIS and Form 26AS?

Annual Information Statement (AIS)

The Annual Information Statement (AIS) is a detailed record of your financial activity in India. It shows TDS, bank interest, dividends, mutual fund transactions, property deals, and foreign remittance details. It also has a short summary called the Taxpayer Information Summary (TIS). You can give feedback on any wrong entry, so NRIs should treat AIS as a checklist of income reported against their PAN.

Form 26AS

Form 26AS is your annual tax credit statement. It lists tax deducted at source (TDS), tax collected at source (TCS), advance tax, self-assessment tax paid, and refunds received during the year. Only entries reported by the deductor appear here, so it is your main proof for claiming TDS credit. Each entry is linked to the deductor’s TAN, which helps you see who deducted how much tax.

AIS vs Form 26AS: Key Differences for NRIs

Why Do AIS and Form 26AS Show Different Information?

TDS Details Missing or Incorrect

A bank or tenant may deduct TDS but file the TDS return late, or report a wrong amount. Then AIS may show the income, while Form 26AS does not show the tax credit yet. This is the most common reason for a mismatch.

Interest Income from NRE and NRO Accounts

NRO interest is taxable in India and usually has TDS cut. NRE interest is tax-free, but some banks may still report it in AIS. Form 26AS shows only TDS, so the two statements can look different. Read our guide on NRE vs NRO accounts to understand how each is taxed.

Fixed Deposit Interest Mismatch

Banks may report FD interest in AIS on an accrual or payment basis, while TDS may be deducted only at maturity or at year end. This timing gap can make the interest in AIS higher than the TDS in Form 26AS. See how NRO FD interest is taxed for more detail.

Incorrect PAN or Duplicate Reporting

If a bank or deductor enters your PAN wrongly, TDS may appear under someone else’s PAN. Duplicate reporting can also happen when the same interest is reported twice, for example in joint accounts or after a bank merger.

Foreign Tax Credit and Other Tax Reporting Differences

Tax you paid abroad, for example in the US, does not appear in either statement. You claim it separately using Form 67 for Foreign Tax Credit under DTAA. It will not match AIS, so keep your foreign tax proof ready.

How NRIs Can Check AIS and Form 26AS Online

How to Download AIS from the Income Tax Portal

1. Log in at incometax.gov.in using your PAN and password. NRIs get the OTP on their registered mobile number or email, so keep your contact details updated in your profile.
2. Go to Services, then Annual Information Statement, and click Proceed. Open the AIS tile and download it in PDF, JSON, or CSV format. Use the PDF to read and the CSV to compare entries.

How to View and Download Form 26AS

1. After login, go to e-File, then Income Tax Returns, then View Form 26AS. The portal takes you to the TRACES website. Accept the disclaimer and choose the assessment year you want to view.
2. Select View as HTML to read it on screen, or PDF to save a copy. Check the TDS details and tax paid sections carefully, and save both files before you start filing.

How to Compare AIS and Form 26AS Before Filing ITR

1. Place both files side by side. Match each deductor name, TAN, income amount, and TDS amount. Mark every entry that is missing, duplicate, or different. This list becomes your action plan before you start your NRI ITR filing.

How to Correct an AIS and Form 26AS Mismatch

Step 1: Identify the Incorrect or Missing Entry

Compare AIS and Form 26AS line by line. Note which entry is wrong, missing, or duplicated. Check it against your bank statement, Form 16A, or TDS certificate. Knowing the exact error, amount, and deductor helps you choose the right fix quickly.

Step 2: Submit Feedback on AIS

If AIS shows wrong information, log in, open AIS, and click Feedback on that entry. Choose an option like information is incorrect or duplicate, add the correct amount, and submit. You can track the feedback status on the same portal.

Step 3: Contact the Bank or Deductor for TDS Errors

If TDS is missing or wrong in Form 26AS, contact the bank, tenant, or buyer who deducted it. Share your PAN, TDS certificate, and payment proof. Ask them to check the TAN, PAN, and amount in their TDS return. Our guide on TDS rules for NRIs explains who deducts what.

Step 4: Request Correction of the TDS Return

Only the deductor can correct a TDS return. They file a correction statement on the TRACES website. Ask them for the request number and follow up, since the updated entry may take some time to show in your Form 26AS.

Step 5: Recheck the Updated Tax Records

After the deductor corrects the return, download Form 26AS and AIS again. Confirm that the TDS credit and income now match. Repeat feedback if AIS is still wrong, and save final copies before you file your ITR.

What Should NRIs Do If the Mismatch Is Not Resolved Before Filing ITR?

1. Don’t panic or delay everything. If the issue is small, you can still file your ITR on time. Report your correct income and claim only the TDS you can prove.
2. Always report your actual income, even if AIS shows less. Leaving out income because it is missing in the statements can lead to a notice later.
3. Keep proof ready: bank statements, Form 16A, TDS certificates, and emails with the deductor. These documents help if the department asks questions after you file.
4. After processing, check the Section 143(1) intimation. If it shows a difference, review it carefully and reply on the portal within the time given.
5. If the mismatch is fixed later, you can file a revised return within the allowed time limit. Don’t wait too long, because this time limit is fixed.

What to Do If TDS Credit Is Missing

1. First confirm that TDS was actually deducted. Check your bank statement and ask for Form 16A. Without proof of deduction, you cannot claim any TDS credit.
2. Ask the deductor to file or correct the TDS return. Send your PAN and details, and keep the email or ticket reference as proof of your request.
3. Check the PAN, TAN, and quarter. Sometimes TDS is filed under a wrong PAN or in a different year. Share these details so the deductor can fix it fast.
4. If the credit still doesn’t show, file on time with the credit shown in Form 26AS. Claim the missing amount later by revised return. This is common in NRI TDS refund delays.
5. If the deductor does not respond, raise a grievance on the e-Filing portal or contact your Assessing Officer. Attach your TDS certificate and bank proof for faster help.

AIS vs Form 26AS Mismatch: Common NRI Scenarios

1. Rahul, an NRI in Dubai, sees ₹80,000 FD interest in AIS but less TDS in Form 26AS. The bank deducted TDS on only part of it. He should report full interest and check Form 16A.
2. Priya, in the US, finds NRE interest in AIS. Since NRE interest is exempt in India, she should show it as exempt income and give AIS feedback if needed.
3. Amit sold a flat. The buyer deducted TDS but filed the return late, so Form 26AS shows nothing. Amit should ask the buyer to file or correct it. 
4. Neha’s bank entered a wrong PAN, so her TDS shows under another PAN. She must give the bank her PAN card copy so they can correct their TDS return.
5. Sameer has a joint account, and the same interest appears twice in AIS. He should select duplicate in AIS feedback and report the interest only once in his ITR.

Common Mistakes NRIs Should Avoid Before Filing ITR

1. Filing ITR without checking AIS and Form 26AS. This is the biggest mistake, because small errors can later turn into notices or refund delays.
2. Looking only at Form 26AS and ignoring AIS. AIS shows more income types, so missing it can lead to under-reporting of interest or capital gains.
3. Claiming TDS credit without proof. If an entry is not in Form 26AS and you have no certificate, the credit can be rejected during processing.
4. Thinking AIS feedback fixes Form 26AS. It does not. Only the deductor can correct TDS entries, so you must follow up with them separately.
5. Waiting until the last date. Deductor corrections take time. Start checking your statements early so you have enough days to fix any error.

Conclusion

An AIS and Form 26AS mismatch looks scary, but it is usually fixable. Download both statements early, compare them line by line, and note every difference. Use AIS feedback for wrong income entries, and ask the deductor to correct TDS errors. Always report your true income and keep proof ready. A few minutes of checking before you file can save you from notices, delays, and refund problems.