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IT / TDS

Tax Guide

How to respond to an AIS discrepancy — income shown in AIS but not received?

Key mapping

Log in to the portal, go to AIS under e-File, click 'Optional' feedback on the disputed item, select 'Income is not correct' or 'Duplicate/wrong entry', provide explanation. The feedback is noted — you can still file ITR with your correct figures.

Explanation

Annual Information Statement (AIS) sometimes pre-populates incorrect income (data mismatch from banks, deductors, registrars). Steps to respond: (1) Log in to incometax.gov.in. (2) e-File → Income Tax Returns → View AIS. (3) Find the disputed item (e.g., a sale transaction you didn't make, interest not received). (4) Click the feedback option against that item. (5) Choose the appropriate reason: 'Income is not correct', 'Income is for another PAN', 'Income is already included elsewhere', 'Duplicate'. (6) Submit the explanation. The AIS feedback does NOT automatically change the AIS data — the department considers it during processing. (7) File your ITR with correct figures regardless — do not include income you did not earn just because it appears in AIS. If assessed for the mismatch, respond with evidence. Verify on the income-tax portal before filing.

Related terms and sections

AIS discrepancyAIS feedbackwrong AISincome not receivedAIS portalAnnual Information StatementITR mismatch

Use this in practice

File My ITR →Tax Calculator →

Related sections

IT Act 2025 Section Mapper →All IT Act changes →

All section references are sourced from the Income Tax Act 2025 (official gazette, incometaxindia.gov.in) and cross-referenced against CBDT's comparative statement. Always verify on the official portal before filing. This page is for reference only and does not constitute legal or tax advice.