Moment guide · FY 2026-27
My AIS shows income I don't recognise
AIS shows wrong or unfamiliar income entries — what should I do before filing ITR?
AIS pulls data from multiple sources — banks, mutual funds, registrars, deductors — and errors are common (gross vs net, another person's PAN, deductor mistakes). Your duty: submit AIS feedback explaining each discrepancy, then file ITR on your CORRECT income — not blindly matching AIS. If the deductor is wrong, ask them to file a revised TDS return.
Your legitimate options
Every route the statute actually gives you — with its condition, cap and deadline.
| Route | Condition | Cap / deadline |
|---|---|---|
| Submit AIS feedback — Correct | The income is yours and the amount is right | No further action needed; file ITR using the correct figure |
| Submit AIS feedback — Partially Correct | Reported gross but your income is net (e.g., TDS already deducted) | Explain the correct amount in feedback; file on correct net figure |
| Submit AIS feedback — Not Related to Me | Another person's income linked to your PAN (PAN misuse or error) | File feedback; report PAN misuse; may need to visit AO with documentation |
| Contact deductor for revised TDS return | TDS deductor has filed wrong details | Deductor must file correction statement; reflected in AIS after TRACES update |
| File ITR on correct figures despite AIS mismatch | All cases where AIS is wrong | File on true income; note discrepancy in ITR if prompted; AIS feedback is on record |
The #1 trap
Filing ITR to match an incorrect AIS rather than your actual income is wrong — your ITR must reflect true income; file on correct figures and let the feedback record speak.
The decision path
Follow it top to bottom — the first condition that matches is your answer.
Worked example
Anita, CA, checking her AIS before July 31 deadline
Anita downloads her AIS and finds three discrepancies: 1. SBI reports ₹18,500 interest income from her FD. Her own records show only ₹15,200 (accrual basis differs from AIS's aggregation across months). She submits 'Partially Correct' feedback with a note: 'Interest on accrual basis as per my records is ₹15,200; SBI appears to have reported on receipt basis.' She files ITR showing ₹15,200 and claims TDS credit as shown in Form 26AS. 2. Zerodha reports ₹3.2L in capital gains. Her own computation shows ₹2.8L STCG after netting losses. She downloads the P&L statement, verifies each trade, submits 'Partially Correct' with the reconciliation note. Files on ₹2.8L. 3. An entry shows ₹8.5L 'property purchase value from registrar — Bangalore' — but Anita has not bought any property in Bangalore. She submits 'Not Related to Me' feedback immediately and files a complaint on the IT portal about potential PAN misuse. Anita files her ITR on true income before the deadline. The AIS feedback is timestamped — if a notice comes later, she has a clear documented trail that she spotted and reported the discrepancy before filing. A quick call with us dials in the final figure.
Questions people actually ask
Sections: 285BB, 206AB · Last verified 2026-08-11 · Reviewed by Harun Raaj & Associates, Chartered Accountants. Every figure cites the Income-tax Act, 1961 (with ITA 2025 mapping via our section index).