TIS means Taxpayer Information Summary. It groups information held by the Income Tax Department into categories such as salary, interest and dividends. If AIS is the detailed statement you work through, TIS gives you the category totals to compare with your own records.
This guide explains the values, shows illustrative examples and sets out what to check when a figure looks wrong. TIS is a useful reconciliation aid; it is not a substitute for checking what you actually need to report in your return.
What do the two TIS values mean?
The Income Tax Department’s AIS FAQs distinguish the system-processed value from the value accepted by the taxpayer or confirmed by the source. The processed value reflects the system’s predefined processing and deduplication rules. The accepted or derived value takes account of relevant feedback or source confirmation. It may be used for pre-filling a return where applicable.
| Value | What to check |
|---|---|
| Processed by system | Compare the category total with the underlying AIS entries and supporting records. |
| Accepted by taxpayer / confirmed by source | Check whether any feedback or source response has changed the figure and whether it agrees with the evidence. |
Example: adding interest from two banks
Suppose your records show ₹18,000 of interest from one bank and ₹24,000 from another for the same reporting period. Their sum is ₹42,000. If TIS shows that amount, it gives you a useful starting point for reconciliation.
If it instead shows ₹60,000, inspect the underlying entries. One possible explanation would be the ₹18,000 entry appearing twice, but the total alone does not establish that. Check the account, reporting period, source and amount before deciding what is incorrect.
Example: a transaction you do not recognise
Suppose AIS lists a transaction from a bank you do not recognise. First check whether the source name, joint-account details or transaction description explains it. If the information is wrong, use the appropriate feedback option and keep supporting records.
Submitting feedback does not, by itself, prove that the transaction is not yours or that no tax is due. Track the feedback and any source response, then reconcile the information with your records. Do not assume that every disputed amount immediately becomes zero.
Example: sale proceeds are not the same as a gain
If you sell something for ₹3,60,000, that figure tells you the sale proceeds. It does not, on its own, tell you the gain. In a simple arithmetic illustration, a cost of ₹3,00,000 would leave a ₹60,000 difference before considering any other relevant amounts or tax rules.
Read the amount description and supporting documents rather than treating every reported transaction total as taxable income. This illustration does not determine a particular transaction’s tax treatment.
How to check TIS
- Sign in to the official e-filing portal.
- Open AIS through the e-File/AIS menu described in the Department’s guidance.
- Select the relevant reporting period and open Taxpayer Information Summary.
- Inspect the relevant category and the underlying AIS information.
- Compare it with your statements, certificates and other records for the same period.
What to do when the figures disagree
- Confirm you are comparing the same period and the same type of amount.
- Identify the specific source entry behind the difference.
- Submit the appropriate AIS feedback where the information is incorrect, and retain the acknowledgement.
- Follow up with the reporting source where its records need correction.
- Check the pre-filled return against your complete records before filing.
The Department notes that AIS may not contain every transaction. You remain responsible for reporting complete and accurate information. A missing entry does not automatically make income non-reportable.
TIS, AIS and Form 26AS: where to read more
These documents serve related purposes, but should not be shown as a simple universal pipeline in which every item flows from Form 26AS through AIS into TIS. Use our TIS, AIS and Form 26AS comparison for the broader distinction, or the AIS download guide for the related task.
Does a matching TIS figure mean my return is correct?
No. Matching totals are helpful, but you still need to check completeness, descriptions and the applicable treatment. Seek qualified help if you cannot reconcile a material difference.
Checked on 26 September 2026 against the Income Tax Department’s AIS FAQs. Examples are illustrative. This update removes automatic-correction and automatic-tax-outcome assumptions.
Last Updated on 1 month ago by Team Paisaseekho
