The Annual Information Statement (AIS) is a comprehensive statement on the income-tax portal showing every financial transaction reported about you in a financial year — TDS/TCS, salary, bank interest, dividends, share and mutual-fund trades, property deals, GST turnover, foreign remittances and crypto. Introduced in November 2021, it is far wider than Form 26AS. Find it at incometax.gov.in → Services → AIS. Always check your AIS before filing your ITR and use the online feedback option to fix any wrong entry.
AIS is the detailed transaction-level statement. TIS (Taxpayer Information Summary) aggregates AIS into category totals that flow into your pre-filled ITR. Form 26AS is the narrower tax-credit statement (mainly TDS/TCS, advance tax, high-value SFT). File on your actual income, using all three to cross-check.
What Information AIS Contains
AIS aggregates data from banks, brokers, registrars, companies, GSTN, sub-registrars and other reporting entities under the Statement of Financial Transactions (SFT) rules. Indicative sources and thresholds:
| Information | Reporting entity | Typical trigger |
|---|---|---|
| Salary & TDS on salary | Employer (Form 24Q) | All amounts |
| Savings / FD / RD interest | Banks, NBFCs, post offices | Reported; TDS if interest crosses limit |
| Dividend income | Companies / RTA / depositories | All dividends paid |
| Listed shares & MF trades | Brokers, depositories, CAMS / KFintech | Purchase & redemption value |
| Property purchase / sale | Sub-registrar (SFT-012) | Value ≥ ₹30 lakh |
| Cash deposits | Banks (SFT) | ≥ ₹10 lakh a year |
| Credit-card payments | Card-issuing banks | ≥ ₹1L cash / ₹10L other |
| Foreign remittances (LRS) | Authorised dealer banks (Form 15CC) | Outward remittances |
| GST turnover | GSTN | Annual GST turnover |
| Virtual Digital Assets (crypto) | Indian exchanges | From FY 2022-23 |
Thresholds are indicative and revised from time to time; AIS also carries TDS/TCS, refund and interest-on-refund data. Verify each entry against your own records.
AIS vs Form 26AS — Which to Rely On
Both sit on the income-tax portal but serve different purposes. Form 26AS is your tax-credit statement; AIS is a 360-degree information statement. For a deeper side-by-side, see our AIS vs 26AS guide.
| Data point | AIS | Form 26AS |
|---|---|---|
| TDS / TCS credits | Yes | Yes (primary) |
| Advance / self-assessment tax | Yes | Yes |
| Savings-bank interest | Yes | Only if TDS |
| Dividends | Yes (all) | Only if TDS |
| Shares / MF transactions | Yes | No |
| GST turnover & crypto | Yes | No |
| Online feedback / correction | Yes | Via deductor |
For claiming TDS credit, Form 26AS / Form 16 remain authoritative; for total income coverage, AIS/TIS is wider.
Rely on AIS/TIS for
- Spotting income you may have forgotten
- Interest, dividend & capital-gains cross-checks
- Confirming the pre-filled ITR figures
Rely on 26AS / Form 16 for
- Exact TDS / TCS credit to claim
- Advance & self-assessment tax paid
- Matching tax deducted against Form 16
AIS and 26AS not matching? Get them reconciled before you file.
Talk to a Tax Expert →How to View & Download Your AIS
The downloaded AIS PDF is password-protected: the password is your PAN in lowercase + date of birth in DDMMYYYY (for example abcde1234f15031985). The TIS tab shows the aggregated values that feed your pre-filled return.
- Logged in at incometax.gov.in
- Opened Services → AIS
- Selected the correct financial year
- Downloaded Part A (taxpayer info)
- Downloaded Part B (transactions)
- Opened the PDF with PAN + DOB password
- Checked the TIS summary
- Compared against Form 26AS / Form 16
- Noted any wrong or duplicate entries
- Reconciled before filing the ITR
How to Correct Wrong AIS Entries
Reporting entities sometimes push wrong, duplicate or mis-tagged data. AIS lets you submit online feedback on any transaction; the entity is asked to confirm or correct it.
- Open the specific transaction and choose "Optional — provide feedback".
- Pick the reason: information is not fully correct, is duplicate, relates to another PAN/year, or is denied.
- Submit — the status changes to Modified once the entity acts, and revised data flows into the pre-filled ITR.
Do not under-report just because AIS shows a wrong figure — and do not blindly copy an inflated AIS entry either. Declare your correct income and submit AIS feedback in parallel. A mismatch between your ITR and AIS is a common trigger for department notices.
Got an AIS mismatch or a notice? Let our CA team reconcile and respond.
Get ITR Filing Help →AIS — Frequently Asked Questions
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