Annual Information Statement (AIS) and TIS: Complete Guide
Before filing your return for FY 2025-26 (AY 2026-27), the Income Tax Department already knows most of your financial story — it sits in your Annual Information Statement (AIS) and its summary, the Taxpayer Information Summary (TIS). Checking both before filing is the single best way to avoid a mismatch notice later.
What does AIS contain?
- TDS/TCS details reported by employers, banks and other deductors.
- SFT (Statement of Financial Transactions) data from banks, registrars, depositories and mutual funds — savings and FD interest, dividends, purchase and sale of equity shares and mutual fund units, and purchase or sale of immovable property.
- Other information — rent received, foreign remittances under LRS, interest on refund, GST turnover where reported, and off-market transfers.
- Tax payment, refund and demand details for the year.
- Each entry shows the reporting source, so you can trace who reported what against your PAN.
How to download AIS and TIS
- Log in at incometax.gov.in with your PAN, go to Services → Annual Information Statement (AIS) and proceed to the AIS portal.
- Select the financial year (FY 2025-26 for this filing season) and open either the AIS or TIS tile.
- Download in PDF or JSON; AIS category-wise data is also available in CSV. The PDF password is PAN in lower case + DOB in DDMMYYYY (for example, abcde1234f01011990).
- The free "AIS for Taxpayer" mobile app (Android/iOS) shows the same information and accepts feedback on the go.
Understanding TIS values
- TIS shows, for every category (salary, interest, dividend, sale of securities and so on), the value processed by the system — generated after de-duplicating overlapping reports.
- It also shows the value accepted by the taxpayer — the figure after your feedback or source confirmation is considered.
- The accepted/derived values are used to prefill your ITR, so correcting AIS first makes your prefilled return more accurate.
How to submit feedback on a wrong AIS entry
- In the AIS tab, expand the information category, click the entry, then choose Optional (feedback).
- Pick the right option: information is correct; information is not fully correct (enter the correct value); information relates to another PAN/year; information is duplicate; or information is denied.
- After submission, the modified value appears in brackets beside the reported value and the TIS derived value updates automatically.
- In notified high-value cases the source (bank, registrar) may be asked to confirm or correct its report.
- Feedback does not by itself change your tax — your ITR figures still control your assessment, but matching them to AIS avoids e-campaign queries.
AIS vs Form 26AS: what is the difference?
| Point | Form 26AS | AIS |
|---|---|---|
| Where | TRACES portal (via e-filing login) | e-filing portal → Services → AIS |
| Coverage | Mainly TDS/TCS (from AY 2023-24) | TDS/TCS plus SFT: interest, dividends, securities, mutual funds, property, foreign remittances |
| Feedback option | Not available | Available entry-wise, with modified values |
| Use while filing | Verify TDS credits claimed | Verify all incomes are reported; source of ITR prefill |
If figures differ between your documents, AIS and Form 26AS, resolve the gap before filing — our AIS and Form 26AS mismatch guide explains exactly how.
Duplicate FD interest
Rohit's AIS shows Rs 84,000 FD interest twice — once from the bank branch and once post-merger. He marks one entry as "information is duplicate". TIS updates to Rs 84,000 and his prefilled ITR no longer doubles his interest income.
Joint property purchase
Anita and her husband buy a flat for Rs 90 lakh jointly. AIS shows Rs 90 lakh against each PAN. Each spouse gives feedback "information is not fully correct" and reports their actual Rs 45 lakh share, avoiding a high-value transaction query.
Dividend mismatch
Sanjay's broker statement shows Rs 9,200 dividend but AIS shows Rs 11,000 because one company credited it in April. He verifies the record dates, accepts the AIS value for FY 2025-26 and reports Rs 11,000 in Schedule OS, matching TIS exactly.
Which ITR form should be used?
- AIS itself does not decide the form — your income mix does. Salaried taxpayers with one or two house properties and small Section 112A LTCG can often use ITR-1; capital gains or foreign assets need ITR-2; business or F&O income needs ITR-3.
- Whichever form applies, confirm every AIS category — salary, interest, dividend, securities — is reflected in the return before submitting. Start with our guide to filing your income tax return online.
Documents to keep ready
- AIS and TIS PDFs for FY 2025-26, downloaded close to your filing date (AIS keeps updating).
- Form 26AS from TRACES for TDS credit verification.
- Form 16, bank interest certificates, broker capital gains statements and dividend statements to compare against AIS.
- Property sale/purchase deeds where SFT property entries appear.
- Notes of any feedback submitted on AIS, with dates.
Get expert-assisted filing
All India ITR can reconcile your AIS, TIS and Form 26AS line by line with your actual documents, fix feedback-worthy entries and make sure nothing the department already knows is missing from your return before filing.
File with AIS reconciliation by an expert
Related current ITR guides
More AY 2026-27 tax guides
Save tax: Home loan benefits · NPS (80CCD) · Donations (80G) · Education loan (80E) · Interest income (80TTA/80TTB) · Form 15G/15H · Capital gains exemptions (54/54F/54EC)
Investors and traders: F&O and intraday tax · ESOP and RSU tax · Share buyback tax · Foreign income and Schedule FA · Gift tax (56(2)(x)) · HUF taxation
Calculators and tools: Income tax calculator · Advance tax calculator · 80C tax-saving calculator · NPS calculator · Gratuity calculator · EPF calculator · Crypto tax calculator · HRA calculator
Filing and compliance: Section 87A rebate · Marginal relief · Form 10-IEA · PAN-Aadhaar link · AIS and TIS · ITR-U updated return · Discard ITR and condonation · TDS on rent and property · Income Tax Act 2025
Frequently asked questions
How do I download my AIS and TIS?
Log in at incometax.gov.in, go to Services and select Annual Information Statement (AIS), then open the AIS tab. Both AIS and TIS can be downloaded in PDF or JSON (AIS also in CSV category-wise). The PDF password is your PAN in lower case followed by your date of birth in DDMMYYYY format. The 'AIS for Taxpayer' mobile app also shows the same data.
What is the difference between AIS and Form 26AS?
From AY 2023-24, Form 26AS (on TRACES) shows mainly TDS and TCS data. AIS is much wider: it adds SFT data such as savings interest, dividends, securities and mutual fund trades, property transactions and foreign remittances, and lets you submit feedback on entries — which Form 26AS does not.
What if an entry in my AIS is wrong?
Open the entry in the AIS tab and choose Optional feedback: information is correct, not fully correct (give the correct value), relates to another PAN or year, is duplicate, or is denied. The modified value is shown alongside the reported value and updates the derived value in TIS, which is used for prefilling the ITR.
What is TIS in income tax?
The Taxpayer Information Summary (TIS) is a category-wise summary of AIS. For each category like salary, interest or dividend, it shows the value processed by the system after de-duplication and the value accepted after your feedback. The accepted values feed into ITR prefill.
Sources reviewed
- Income Tax Department – FAQs on AIS
- Income Tax India – Annual Information Statement
- Income Tax Department – AIS (e-filing help)
This guide is for general understanding. AIS reflects third-party reporting and can contain errors or timing differences, so always file on the basis of your actual records after reconciling them with AIS and Form 26AS.
