AIS Processed Value vs Accepted Value: Which One Fills Your ITR

The value that pre-fills your ITR is the accepted value: the figure in TIS (Taxpayer Information Summary) after your AIS feedback, or after the reporting source has confirmed it. The processed value is the system's own total before any feedback. The AIS FAQ on the e-Filing portal says it plainly: information accepted by the taxpayer or confirmed by the source in TIS is used for pre-filling the return, where applicable.

If you have given no feedback, the two columns usually show the same figure. They split only when you, or the source, change something. That is why it pays to give feedback before you start the return, not after.

The three amounts in TIS

Each TIS category (salary, savings bank interest, interest from deposits, dividend, sale of securities and so on) shows the amount at three stages. The portal's FAQ names them as reported by source, processed by system, and accepted by taxpayer or confirmed by source.

Some guides, including our walkthrough of AIS feedback, call the third figure the "derived value". It is the same column.

In AIS itself, the entry you gave feedback on keeps the original reported value and shows the modified value beside it. Feedback records your position; it does not erase what the source filed.

A worked example

Arjun's AIS for FY 2025-26 (AY 2026-27) has these interest and dividend entries:

• Interest from deposits: Bank A reports ₹80,000 of FD interest with TDS of ₹8,000. The same interest also appears as an SFT entry from the bank. Arjun's interest certificate shows ₹52,000 for the year: he broke one deposit early and the bank paid reduced interest on it, but the reported figure still counts the original rate.
• Dividend: ₹12,000 from a listed company, reported once by the company with TDS.
• Savings bank interest: ₹9,400 from Bank B, correct.

• Reported to processed: the FD interest appeared twice (once with TDS, once as SFT), so the reported total was ₹1,60,000. The system removed the duplicate, leaving ₹80,000. Arjun did nothing for this.
• Processed to accepted: Arjun gave feedback on the ₹80,000 entry as Information is not fully correct, entering ₹52,000 as his figure. The accepted value dropped to ₹52,000, and that is what the ITR utility pre-fills.
• Untouched categories stay the same in both columns.

If Arjun had filed without feedback, the return would have opened with ₹80,000 of deposit interest. He could still correct it while filing, but he would have needed to remember to.

The system does not always remove duplicates. If the same interest is still counted twice in the processed value, give feedback on one entry as Information is duplicate/included in other information. Check the processed value before you do, so you don't remove an amount the system has already dropped. Every AIS feedback option, with examples shows which option fits each case.

How to check both values

1. Log in at incometax.gov.in.
2. Open AIS from the menu at the top of the dashboard and click Proceed. The AIS portal opens.
3. Choose the financial year (2025-26 for AY 2026-27) and open Taxpayer Information Summary (TIS).
4. Compare the processed and accepted amounts in each category. Where they differ, open AIS and check the entry you gave feedback on.
5. To change your earlier feedback, open the entry in AIS again and submit new feedback. The FAQ says there is currently no limit on how many times you can modify it.

Each feedback is recorded under Activity History on the AIS home page, and you can download an acknowledgement. The FAQ says confirmation is also sent by email and SMS.

What the accepted value does and doesn't do

• It pre-fills your return. The accepted value goes into the matching schedule of the ITR form where pre-fill applies.
• It does not bind you. The return is yours. If the pre-filled figure is still wrong, correct it in the return and keep the documents that support your figure.
• It may depend on the source. The FAQ describes the accepted value as reflecting your feedback or the source's confirmation of your feedback, which is why the column reads "accepted by taxpayer / confirmed by source".
• It is not the processed return. CPC (the Centralised Processing Centre) compares your return with the information it holds when it processes the return. A large gap between your figure and the reported one, without an explanation, can still lead to a query or a proposed adjustment.

From Tax Year 2026-27, the Income-tax Rules, 2026 prescribe the Annual Information Statement as Form No. 168 under rule 245, issued under section 510 of the 2025 Act. For AY 2026-27, the AIS and TIS you see on the portal work as described here. The comparison of AIS, TIS and Form 26AS explains how the three statements relate.

myutils.me shows AIS and TIS for each financial year the portal offers, for every PAN you add, after you add the PAN or press Sync. Sync again after giving feedback to see the updated figures next to last year's.

FAQ

Which value goes into my ITR, processed or accepted?

The accepted value. The AIS FAQ says information accepted by the taxpayer or confirmed by the source in TIS is used for pre-filling the return. With no feedback, it normally equals the processed value.

Why is the processed value lower than the reported value?

The system removes duplicate entries using pre-defined rules. Interest or dividend reported both as a TDS entry and as an SFT entry is the common case.

I gave feedback but the accepted value hasn't changed. Why?

Updates can take time to reflect. Check Activity History on the AIS home page to confirm the feedback was recorded, and look at the entry in AIS for the modified value. If it is recorded but TIS hasn't moved, file with the correct figure and keep your documents.

Can I file a figure different from the accepted value?

Yes. Pre-fill is a starting point. File the correct figure and keep proof such as the interest certificate, Form 16 or contract notes.

Sources

• AIS FAQs, Income Tax e-Filing portal
• Income-tax Rules, 2026 (CBDT notification G.S.R. 198(E), 20 March 2026): rule 245 and Form No. 168
• Income Tax e-Filing portal