AIS and TIS Explained: What the Annual Information Statement Shows and How to Fix Wrong Entries (AY 2026-27)
The Annual Information Statement (AIS) is the department's record of your financial transactions for a year, reported by banks, employers, registrars, depositories and the GST network. The Taxpayer Information Summary (TIS) condenses it into category totals that prefill your ITR. For AY 2026-27, every income line in AIS should either appear in your return or carry your feedback explaining why not.
Key facts, FY 2025-26
- Maintained by
- Income Tax Department under section 285BB and Rule 114-I
- Where to get it
- e-filing portal, AIS tab (Services, Annual Information Statement); PDF, JSON and the AIS mobile app
- What it shows
- TDS and TCS, interest, dividends, share and mutual fund trades, property, rent, LRS remittances, GST turnover, large cash and card spends
- TIS
- Category-wise reported value and derived value; the derived value prefills the ITR
- Feedback
- Online, per entry, with options such as not fully correct, relates to another PAN or year, duplicate, denied
- Used for
- Reconciling income before filing; 143(1) adjustments and e-campaign notices are driven by AIS gaps
What it is
AIS is the widened successor to the old Part E of Form 26AS. Since 2021 it has collected everything a third party reports about your PAN: salary from your employer, interest from banks and the post office, dividends from companies and mutual funds, share sales from depositories, property deals from the sub-registrar, rent from tenants who deducted TDS, outward remittances from your bank, and turnover from your GST returns.
Each entry shows the reporting entity, the amount and the section under which it was reported. AIS has two parts: Part A with your general details, and Part B with the transactions grouped under TDS and TCS, specified financial transactions (SFT), tax payments, demands and refunds, and other information such as interest on refund and foreign remittances.
TIS sits on top of AIS. For each category it shows the value reported, the value after your feedback, and the derived value the department will use. The derived value is what flows into the prefilled ITR, so a wrong TIS figure becomes a wrong return unless you correct it.
What AIS reports and where it goes in the ITR
| Category in AIS | Reported by | Where it goes in the ITR |
|---|---|---|
| Salary | Employer (24Q) | Schedule S, matched with Form 16 |
| Interest from savings, deposits and income tax refund | Banks, post office, CPC | Other sources; 80TTA or 80TTB under the old regime |
| Dividend | Companies, RTAs, mutual funds | Other sources, quarter-wise for 234C interest |
| Sale of securities and mutual fund units | Depositories, RTAs, stock exchanges | Schedule CG and Schedule 112A |
| Purchase and sale of immovable property | Sub-registrar (SFT), Form 26QB | Schedule CG for the seller; source of funds if asked |
| Rent received | Tenant's 26QC or 26Q return | Schedule HP |
| Outward foreign remittance under LRS | Authorised dealer bank, TCS | TCS credit; Schedule FA if assets were bought abroad |
| GST turnover | GSTN from GSTR-3B | Reconcile with gross receipts in ITR-3 or ITR-4 |
| Cash deposits, credit card bills, time deposits above thresholds | Banks (SFT) | No schedule; be ready to explain the source |
How to download AIS and give feedback
- Log in at incometax.gov.in and click the AIS tab on the dashboard, or go to Services, then Annual Information Statement. Click Proceed.
- Select FY 2025-26. Open TIS first for the category totals, then AIS for entry-level detail.
- Download the PDF or JSON from the top-right menu. The PDF password is your PAN in lower case followed by your date of birth as DDMMYYYY.
- To dispute an entry, open it in AIS, click Optional next to Feedback, choose the reason (not fully correct, relates to another PAN or year, duplicate, denied, or a custom note), enter the correct value if asked, and submit.
- The reporting entity is asked to confirm or correct. Until then, TIS shows the value after your feedback, and you file the return on the corrected figure.
- Repeat the check a day before you submit; entries can be added late, especially dividend and interest from the last quarter.
AIS vs Form 26AS
The two overlap on TDS and TCS but serve different purposes. Form 26AS is the tax credit statement: what tax has been paid or deducted against your PAN, which is what CPC allows as credit. AIS is the income statement: what income and transactions third parties have reported. You need both: 26AS to claim credit and AIS to make sure nothing is left out of the return.
Worked example: Interest reported in AIS but missed in the draft return
- Savings account interest across three banks (AIS)
- ₹14,200
- Fixed deposit interest accrued, TDS nil because of Form 15G (AIS)
- ₹38,000
- Interest on income tax refund for AY 2025-26 (AIS)
- ₹1,150
- Total other sources income to report
- ₹53,350
- Tax effect at 20% slab (old regime) if left out, plus 143(1) demand
- About ₹10,700 plus interest
Common mistake: treating AIS as either final or optional
AIS is neither. It can double-count a mutual fund switch as a sale, show a joint account's full interest against one holder, or report a property at stamp duty value rather than the sale price. Do not file on a wrong figure, and do not ignore it either: an income line in AIS that is missing from the return is the most common trigger for a 143(1) adjustment or an e-campaign message. Give feedback, keep the proof, and report the correct amount.
What to do next
Open TIS in the second week of June, once Q4 TDS returns and SFT filings are in, and walk through each category against your own records: bank statements, broker tax P&L, demat statement, sale deed. Give feedback on anything wrong and note the reference number. Then match the TDS tab with Form 26AS, and file by 31 July 2026 with every AIS line either in the return or explained.
AIS and TIS: questions
What is AIS in income tax?
AIS, the Annual Information Statement, is a statement of your financial transactions for a financial year as reported by banks, employers, companies, registrars, depositories and GSTN. It is available on the e-filing portal under the AIS tab and covers TDS, TCS, interest, dividends, share trades, property, rent and foreign remittances.
What is the difference between AIS and TIS?
AIS is the detailed, entry-level statement. TIS, the Taxpayer Information Summary, groups it into categories and shows the reported value, the value after your feedback and the derived value. The derived value in TIS is what prefills your ITR.
How do I give feedback on a wrong entry in AIS?
Open the entry in AIS on the e-filing portal, click the Optional button under Feedback, choose the reason (not fully correct, relates to another PAN or year, duplicate, denied, or custom), enter the correct amount if prompted and submit. The reporting entity is asked to confirm, and TIS updates to the value after feedback.
What is the AIS password?
Your PAN in lower case followed by your date of birth in DDMMYYYY format, with no spaces. For a non-individual, the date of incorporation replaces the date of birth.
AIS vs Form 26AS: which one should I use to file ITR?
Both. Take tax credits (TDS, TCS, advance tax) from Form 26AS, because that is what CPC allows. Take the income checklist from AIS, because that is what CPC cross-checks the return against. Where they differ on TDS, 26AS wins.
What happens if I ignore an entry in AIS?
If it is income and you leave it out, CPC may add it in the 143(1) intimation and raise a demand with interest, or the department may send an e-campaign message asking you to confirm or explain. If the entry is wrong, give feedback rather than ignore it, so the record shows why the return differs.
Why does AIS show a mutual fund sale I never made?
Switches between schemes, SWP redemptions and dividend reinvestment are reported as sales by the RTA. They are taxable transfers, so they belong in Schedule CG. If it is a pure error, mark the entry as not fully correct or denied and keep the AMC statement as proof.
Related forms and sections
- Form 26ASForm 26AS is your annual tax statement: every rupee of TDS and TCS credited to your PAN, the advance tax and self-assessment tax you paid, and the refunds issued, for one financial year. You open it from the e-filing portal, which hands you over to TRACES. Before filing ITR for AY 2026-27, the TDS you claim must match what 26AS shows, or the credit is cut in the 143(1) intimation.
- Form 16Form 16 is the TDS certificate an employer issues to every employee whose salary tax was deducted, due by 15 June 2026 for FY 2025-26. Part A is generated on TRACES and shows quarter-wise TDS deposited against your PAN; Part B is the employer's breakup of salary, exemptions, deductions and tax. You use it to fill the salary and TDS schedules of ITR-1 or ITR-2 by 31 July 2026.
- Section 143(1)An intimation under section 143(1) is the computer-generated result of the Centralised Processing Centre checking your return against Form 26AS, AIS and arithmetic. It shows one of three outcomes: refund, demand, or no change. A proposed adjustment under 143(1)(a) must be answered on the e-filing portal within 30 days or it is applied automatically. A demand must be paid or disputed within 30 days; mistakes are fixed through rectification under section 154.
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General information for FY 2025-26, not professional advice. Limits and dates change with each Budget; the updated date above is when this page was last checked. Disclaimer