AIS — Annual Information Statement for Income Tax
Updated: 3 June 2026 | FY 2025-26 / AY 2026-27 | incometax.gov.in
AIS (Annual Information Statement) is a comprehensive document on the Income Tax portal showing all financial transactions reported to the Income Tax Department about you in a financial year. Available at incometax.gov.in → Services → AIS. It is far more detailed than Form 26AS — covering salary, TDS, bank interest, dividends, share/MF transactions, property purchases, GST turnover, foreign remittances, credit card spending, and crypto transactions. Always check your AIS before filing ITR to ensure all income is declared. If any data is wrong, use the "feedback" option on the AIS portal.
2021
AIS replaced Form 26AS as the comprehensive tax statement, introduced in November 2021.
AIS contains all Form 26AS data plus 46+ additional information categories from multiple reporting entities.
AIS contains all Form 26AS data plus 46+ additional information categories from multiple reporting entities.
AIS vs Form 26AS — Key Differences
Both documents are available on the Income Tax portal, but they serve different purposes and contain different levels of detail:
| Feature | AIS (Annual Information Statement) | Form 26AS |
|---|---|---|
| TDS / TCS credits | Yes | Yes (primary source) |
| Advance tax / Self-assessment tax | Yes | Yes |
| Bank interest income | Yes (savings + FD + RD) | Only if TDS deducted |
| Dividend income | Yes (all dividends) | Only if TDS deducted |
| Share / MF transactions | Yes (buy, sell, value) | No |
| Property transactions | Yes (purchase value) | Partially (SFT) |
| Foreign remittances | Yes | No |
| GST turnover | Yes | No |
| Credit card spends | Yes (above threshold) | No |
| Virtual Digital Assets (Crypto) | Yes (from FY 2022-23) | No |
| Feedback / Correction | Yes — online feedback option | No — corrections via deductor only |
Information Sources Feeding AIS
AIS aggregates data from a wide range of reporting entities under Statement of Financial Transactions (SFT) rules and other provisions:
| Information Category | Reporting Entity | Key Threshold |
|---|---|---|
| Salary / TDS on salary | Employer (Form 24Q) | All amounts |
| Bank interest (savings account) | Banks / post offices | Interest ≥ ₹10,000 |
| Fixed / recurring deposit interest | Banks / NBFCs / post offices | All amounts (TDS applicable) |
| Listed securities — purchase/sale | Stock brokers / depositories (NSDL, CDSL) | Turnover ≥ ₹10L/year |
| Mutual fund transactions | Registrar & Transfer Agents (CAMS, KFintech) | Purchase ≥ ₹2L (non-tax saving) |
| Property purchase | Sub-registrar office / builder | Value ≥ ₹30 lakh |
| Dividend income | Companies / RTA / NSDL | All dividends paid |
| Foreign remittances (outward) | Authorised dealer banks (Form 15CC) | All LRS transactions |
| GST business turnover | GSTN | Annual GST turnover |
| Credit card payments | Banks issuing credit cards | Annual payments ≥ ₹1L (cash), ₹10L (other) |
| Virtual Digital Assets (crypto) | Indian crypto exchanges | All reportable transactions |
| Cash deposits / withdrawals | Banks | Cash deposits/withdrawals ≥ ₹10L |
How to View and Download Your AIS
Follow these steps to access your AIS on the Income Tax portal:
- Go to incometax.gov.in and log in with your PAN and password.
- Navigate to Services → Annual Information Statement (AIS).
- Click Proceed — you will be taken to the AIS portal (compliance.insight.gov.in).
- Under the AIS tab, select the financial year and download Part A (taxpayer info) and Part B (financial transactions).
- Download as PDF or JSON. The PDF password = PAN in lowercase + date of birth (DDMMYYYY). For example:
abcde1234f15031985. - Also check the TIS (Taxpayer Information Summary) tab — it shows aggregated values used in pre-filled ITR.
What to Do If AIS Shows Wrong Information
AIS errors are common — banks, brokers, and other entities may report incorrect data. Here is the correct process:
- Open the specific transaction in AIS and click "Optional — provide feedback".
- Select the reason: "Information is not fully correct", "Information is duplicate/included in other information", "Information relates to other PAN / year", or "Information is denied".
- Submit the feedback — the reporting entity will be asked to confirm or correct.
- Important: Even if AIS is wrong, always file your ITR with your actual correct income. Do not under-report just because AIS shows a wrong figure.
- The AIS portal will show "Modified" status once the reporting entity accepts your feedback.
- Revised AIS data flows into the pre-filled ITR. Re-download the pre-filled data after feedback is accepted.
Frequently Asked Questions
What is AIS in income tax?
AIS stands for Annual Information Statement — a comprehensive statement issued by the Income Tax Department showing all financial transactions reported about a taxpayer in a given financial year. It was introduced in November 2021 and is more detailed than Form 26AS. AIS aggregates data from banks, brokers, registrars, GST authorities, customs, and other reporting entities to give a 360-degree view of your financial activity, helping the tax department detect income underreporting.
How to view AIS online?
To view your AIS: (1) Log in to incometax.gov.in with your PAN and password; (2) Go to Services → Annual Information Statement (AIS); (3) Click "Proceed" — you will be redirected to the AIS portal; (4) Under "AIS" tab, download Part A (general information) and Part B (financial information) as PDF or JSON; (5) The PDF is password-protected — password is your PAN in lowercase + date of birth in DDMMYYYY format (e.g., abcde1234f01011980).
AIS vs Form 26AS — which to trust for ITR filing?
AIS is more comprehensive and should be your primary reference for ITR filing. Form 26AS primarily shows TDS/TCS credits, advance tax, and self-assessment tax. AIS includes all of that PLUS interest income, dividends, share and MF transactions, property purchases, GST data, foreign remittances, and more. If there is a discrepancy between AIS and 26AS, verify the source data and report feedback on the AIS portal. For TDS credits specifically, Form 26AS / Form 16 are still the authoritative documents.
What should I do if AIS data is incorrect?
If you find incorrect information in AIS, submit "feedback" directly on the AIS portal. Steps: (1) Open the specific transaction in AIS; (2) Click "Optional — provide feedback"; (3) Choose the correct response — "Information is correct", "Information is not fully correct", "Information relates to other PAN/year", "Information is duplicate", or "Information is denied"; (4) Submit with a brief explanation. The reporting entity will be notified and can correct their filing. You should always file ITR based on actual income — if AIS is wrong, still declare correct income and provide feedback simultaneously.
Does crypto trading appear in AIS?
Yes. From FY 2022-23 onwards, Virtual Digital Asset (VDA/crypto) transactions are reportable. Crypto exchanges registered in India must report transaction data to the Income Tax Department. This includes buy/sell transactions, P2P trades, and staking rewards. These will appear in AIS under the "Virtual Digital Assets" section. The ITD cross-references AIS crypto data with your ITR — any discrepancy may trigger notices. Always declare crypto gains in Schedule VDA of your ITR.
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