Dividend difference in 26AS, AIS, TIS

Thanks for your quick and decisive reply.

I suppose, companies do not report those entries to 26AS when no tds is deducted. I suppose, irrespective of whether the TDS corresponds with the higher entry or not, one should take the entries in TIS as correct, because sometimes there could be mistake on the part of deducting company in reporting tax. Correct, sir?

In AIS it is written at bottom . If the figures of 26 AS and TDS here are different ,please take TDS vlue in 26AS

My apologies. I wrongly framed my query seeking your confirmation.

What I mean is that when it comes to total dividend, we should take TIS entries (not 26AS entries) and we should take the TDS entries in 26AS (not TIS entries) as final.

Thanks again.

For dividends, what you report in the ITR should be the dividend you actually received during the year — check your demat "dividend received" statement or your bank credits. That's your taxable figure, not whatever has been prefilled if it doesn't match.

AIS and TIS are only informational, and they often over-state dividends because the same payment gets reported through more than one channel — the company/registrar and the depository can both report it. That double-reporting is exactly why the same scrip shows two rows, and why it happens only for some companies and not others. The prefilled ITR simply picks up the TIS "total," so it can be higher than what you really got.

So go with your actual figure. Wherever the AIS/TIS shows more than you received, open your AIS, find that entry, and submit feedback — mark the extra/duplicate row as "Information is duplicate" or "Amount is not correct." The TIS will re-derive, and you report the correct amount in your return.

And since these dividends are below the TDS threshold, there's nothing in your 26AS to reconcile — no need to worry about that part. Just report the correct dividend income.

Dividend data across 26AS, AIS, and TIS often shows different amounts. Here is why and what to do:

WHY THEY DIFFER:

• Form 26AS shows only dividends where TDS was deducted (dividends above Rs 5,000 per company per year)
• AIS shows ALL dividends reported by companies, including those below the TDS threshold
• TIS is a processed summary of AIS. If you have objected to any AIS entry, TIS reflects the modified figure

WHICH TO TRUST: AIS is the most complete. Use AIS as your base. Cross-check against your demat account statement or registrar and transfer agent (RTA) data.

HOW TO RECONCILE:

1. Download AIS from incometax.gov.in > Services > Annual Information Statement
2. Download your dividend history from CDSL, NSDL, or Zerodha (if you use them)
3. Match each dividend entry in AIS against your demat records
4. If AIS shows an entry that you did not receive, use the Feedback button in AIS to mark it as incorrect

WHAT TO REPORT IN ITR:

• Report dividend income based on the AIS or your own records, whichever is higher
• Do not under-report just because 26AS shows a lower number
• If AIS has a wrong entry you contested via feedback, report only the corrected amount

Section 2(22) of the Income Tax Act, 2025 treats dividends as income from other sources taxable at slab rates (no separate dividend distribution tax).

For help with capital gains reporting alongside dividend income this ITR season: [Standard Deduction New Tax Regime AY 2026-27](https://taxgarden.in/blog/standard-deduction-75000-new-tax-regime-ay-2026-27)