AIS Feedback Functionality Explained: All Five Response Options for AY 2026-27
TL;DR
- The AIS feedback feature on incometax.gov.in lets you flag any incorrect entry in your Annual Information Statement before filing your ITR.
- There are five feedback types: information is correct, information is not fully correct, information relates to other PAN or year, information is duplicate, and information is denied.
- Submitting feedback triggers a back-end ping to the reporting entity, which has 30 days under Section 285BA to respond.
- Once accepted, the AIS line is marked superseded and the modified value flows into TIS and ITR pre-fill.
- Feedback is free, can be submitted multiple times per entry, and can be withdrawn before action.
What this means in plain terms
The AIS is built on data reported by third parties under Section 285BA. These parties include banks, mutual fund registrars, depositories, brokers, sub-registrars, and authorised foreign exchange dealers. Their data can be wrong. A bank might apply the wrong PAN to your FD interest, or a mutual fund registrar might report a redemption at gross value instead of net of exit load. Until 2021, you had no way to push back. The CPC matched ITR against AIS as filed by the third party, and the burden of explanation was entirely on you.
The AIS feedback feature changed that. You can now flag any entry as wrong, and the system routes that flag back to the source. The reporting entity then has to verify and either refile or stand by their original entry. This is one of the most useful additions to the Indian tax filing system, and most taxpayers either do not know about it or do not use it. This blog walks through each response type so you know which one fits your scenario.
The five feedback types
Information is correct
This is the default. If the AIS entry matches your records, you do not have to do anything. The default treatment of an unflagged entry is "information is correct."
Information is not fully correct
Use this when the entry exists but the amount or other detail is wrong. The form lets you enter the correct value, after which the system marks the original as superseded and uses your value as modified.
Information relates to other PAN or year
Use this when the entry is not yours at all. The most common case is a transaction wrongly tagged to your PAN because of data entry error by the deductor or reporting entity. You can also use this when the transaction is yours but reported in the wrong financial year.
Information is duplicate
Use this when the same transaction appears twice. A common case is a dividend being reported by both the company and the registrar, or a savings interest being reported by both the bank head office and the branch.
Information is denied
Use this when you have no knowledge of the transaction at all. This is the strongest negation and usually triggers a back-end review. Common cases are a property sale or foreign remittance that never happened, suggesting PAN misuse.
When to use each option
Wrong amount: not fully correct
Bank reports FD interest of Rs. 62,000 but actual credit is Rs. 58,000. Use "information is not fully correct" and enter Rs. 58,000.
Sale you did not make: information is denied
AIS shows sale of immovable property of Rs. 75,00,000 but you never sold any property. Use "information is denied" and add a note about the PAN error.
Wrong year: relates to other PAN or year
AIS for AY 2026-27 shows an FD interest that was actually credited in FY 2024-25. Use "information relates to other PAN or year" and specify FY 2024-25.
Reported twice: duplicate
The same dividend of Rs. 1,200 from a company appears once under the company name and once under the registrar name. Use "information is duplicate" for the second entry.
How the back-end flow works
Reporting entity notified
Within hours of submission, the reporting entity, identified by its TAN or other unique ID, gets a notification through the compliance portal that one of its filings has been disputed.
Verification window
The entity has 30 days under Section 285BA(4) read with Rule 114E(7) to respond. If they accept your version, they file a revised statement. If they reject, they stand by the original.
AIS update
If accepted, your AIS entry shows the modified value with a superseded flag on the original. The TIS is updated within 5 to 7 days.
A real example
Suresh, 46, Rs. 42L CTC, Mumbai, opens AIS in early July 2026 and finds four entries to flag.
- SBI reports FD interest of Rs. 1,28,000 but his passbook shows Rs. 1,22,000. He uses "information is not fully correct" with Rs. 1,22,000.
- Sub-registrar entry for sale of property of Rs. 45,00,000 dated 12 March 2026 appears, but he sold the property in March 2025 (FY 2024-25). He uses "information relates to other PAN or year" and specifies FY 2024-25.
- A dividend of Rs. 4,800 from a company appears twice, once under the company and once under KFintech. He flags the second as "information is duplicate."
- A credit card payment of Rs. 18,00,000 to ABC Bank appears, but he has never had a card with ABC Bank. He flags it as "information is denied" and follows up with the bank's customer service to formally raise a fraud complaint.
- Within five weeks, all four are resolved. SBI refiles. The sub-registrar correction moves the entry to AY 2025-26. KFintech removes the duplicate. ABC Bank confirms the entry was a data error on their side.
- Suresh files ITR on 8 September 2026 using the corrected TIS. No notice arrives.
What to do this week
- Log in to incometax.gov.in and open AIS for AY 2026-27.
- Read every line and tick those that match your records.
- For each line that does not match, click the feedback bubble and pick the correct response type.
- Save acknowledgement numbers in a spreadsheet and re-check TIS in seven days for updates.
- Run the 6-step assessment at https://myfinancial.in to see your old-vs-new regime delta, unused deductions, and insurance gap in under 10 minutes.
FAQ
Can I submit multiple feedbacks on one entry?
Yes. If your first feedback was wrong or you have new information, you can submit another feedback. The latest one supersedes the previous.
What if the reporting entity does not respond within 30 days?
The entry remains in AIS with your feedback flag. You can still file ITR with your correct number. The mismatch may surface during 143(1) processing, where you can respond with your feedback acknowledgement and supporting documents.
Is there a deadline to submit feedback?
There is no hard deadline, but practically you should submit before filing your ITR so the corrections flow into pre-fill. Most filings happen by 15 September each year.
Does AIS feedback reset my ITR filing clock?
No. The 31 July or 15 September deadline still applies. AIS feedback is independent of the ITR filing deadline.
Does submitting feedback put me on a watchlist?
No. Feedback is a normal compliance feature, not a red flag. The system is designed to be used.
Can feedback be submitted from the mobile app?
Yes. The AIS for Taxpayer app supports all five feedback types with the same flow as the portal.
Do I need a digital signature to submit feedback?
No. Feedback is submitted through your e-filing login, which is already two-factor authenticated. No separate digital signature is needed.
Sources
- AIS feedback functionality user guide: https://www.incometax.gov.in/iec/foportal/help/annual-information-statement
- Section 285BA and Rule 114E: https://incometaxindia.gov.in/
- CBDT notification on AIS rollout: https://incometaxindia.gov.in/
- E-filing portal: https://www.incometax.gov.in/iec/foportal/
- AIS for Taxpayer app on Google Play and Apple App Store
This is general information, not personalised advice. For your situation, consult a Certified Financial Planner.