https://www.taxtmi.com/article/detailed?id=15635 AIS/TDS mismatches occur when third party AIS reporting differs from taxpayer returns, triggering automated adjustments; TDS credit is available only where the income is offered to tax and mapped to the taxpayer's PAN, and credit must align to the year income is assessable. Taxpayers bear the initial reconciliation burden and should reconcile AIS/TIS/Form 26AS with books, submit AIS feedback with supporting documents, and correct or revise returns where required to prevent prima facie additions. en-us Sat, 20 Dec 2025 07:49:43 +0530 Sat, 20 Dec 2025 07:49:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15635 AIS/TDS mismatches occur when third party AIS reporting differs from taxpayer returns, triggering automated adjustments; TDS credit is available only where the income is offered to tax and mapped to the taxpayer's PAN, and credit must align to the year income is assessable. Taxpayers bear the initial reconciliation burden and should reconcile AIS/TIS/Form 26AS with books, submit AIS feedback with supporting documents, and correct or revise returns where required to prevent prima facie additions. Articles Income Tax Sat, 20 Dec 2025 07:49:43 +0530 https://www.taxtmi.com/article/detailed?id=15635