Form 26AS vs AIS vs TIS: What Each One Actually Shows, How to Fix Mismatches, and the Form 168 Renaming from 1 April 2026
Form 26AS shows tax credits: TDS, TCS, advance/SAT, refunds. AIS shows the full picture: every transaction the department knows. TIS aggregates AIS for ITR prefill. From AY 2027-28 (tax year 2026-27), Form 26AS becomes Form 168 under IT Act 2025 Sec 510 + Rule 245 IT Rules 2026.
Sneha Joshi
@ca_sneha
Sneha is part of the founding editorial team at TaxSocial, focusing on operational income-tax topics that affect individual taxpayers and salaried filers. Her articles cover Form 26AS / AIS / TIS reconciliation, the new Form 168 framework under the Income-tax Act 2025, ITR-U updated returns and the Section 139(8A) 48-month window, e-Verification methods, the new tax regime versus old regime comparison for salaried readers, and the practical mechanics of HRA, LTA and standard deduction at filing time. She writes in a problem-first style — the reader arrives with a specific filing question, the article walks through the answer with statute references, and the takeaway is something they can act on the same day.
