AIS vs Form 26AS – Practical Difference Explained with Illustration

AIS vs Form 26AS – Practical Difference Explained with Illustration (2026 Guide)

Income tax filing के समय सबसे बड़ा confusion क्या होता है?

AIS देखना है या 26AS?

दोनों अलग हैं या same?

Chaliye ek simple illustration se samajhte hain.

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Illustration:

Mr. Verma salary earn karte hain ₹12 lakh annually.

Unhone ITR file karne se pehle Form 26AS download kiya.

Form 26AS me dikh raha hai:

• TDS by employer

• Bank TDS on FD interest

Unhone return file kar diya.

Baad me AIS check kiya to pata chala:

• ₹3 lakh mutual fund redemption

• ₹8 lakh high value credit card payment

• ₹5 lakh property stamp duty entry

Ye sab 26AS me nahi tha.

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Difference samjhiye:

Form 26AS kya dikhata hai?

• TDS entries

• TCS entries

• Advance tax

• Self-assessment tax

AIS kya dikhata hai?

• TDS + TCS

• Savings interest

• Mutual fund transactions

• Share transactions

• Property purchase/sale

• High value transactions

• Foreign remittance

• Credit card spending (reportable cases)

AIS zyada detailed financial profile deta hai.

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Problem kab hoti hai?

Log sirf 26AS dekh ke return file kar dete hain.

Lekin department AIS ke basis par mismatch detect karta hai.

Phir aata hai email:

“Information mismatch with ITR.”

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Golden Rule:

ITR file karne se pehle:

✔ Form 26AS check karein

✔ AIS download karein

✔ TIS summary verify karein

✔ Income sources reconcile karein

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Conclusion:

Form 26AS tax credit statement hai.

AIS financial information statement hai.

Dono check kiye bina ITR file karna risk ho sakta hai.

(For educational purposes only. Always verify latest portal updates before filing.)