Tax Genius · India
India AIS & Form 26AS Mismatch Observatory Methodology
Read the Tax Genius methodology for classifying AIS and Form 26AS reconciliation mismatches through aggregate, privacy-reviewed research observations.
Methodology published; results not yet published
Classify recurring reconciliation issues observed before filing while keeping the published dataset aggregate and non-identifying.
Research questions
- Which broad mismatch categories occur most often in validated aggregate observations?
- Which resolution paths are most commonly associated with each mismatch class?
- How do mismatch categories vary across broad taxpayer-profile cohorts and filing periods?
Declared variables
- Mismatch category: Classifies reconciliation differences into a governed taxonomy.
- Statement type: Separates AIS, Form 26AS and approved related statement classes.
- Resolution path: Describes the aggregate workflow used to resolve or review a mismatch.
- Mismatch rate: Measures approved aggregate incidence within a defined cohort.
Privacy controls
- No raw tax statements in the research layer.
- No transaction-level disclosure that can identify a taxpayer.
- Publish only aggregate category counts or rates after privacy review.
Publication gates
- Taxonomy stable.
- Sample threshold approved.
- Manual category QA completed.
- Research reviewer sign-off completed.
- Cohort suppression rules passed.
Limitations
- Observed reconciliation events can reflect product/workflow selection effects.
- Mismatch classification does not imply an error by a tax authority or taxpayer.
- No incidence rate is public until the denominator and sampling method are validated.