AIS vs Form 26AS —
What's the Difference?
What each statement shows, why AIS now drives ITR pre-fill while Form 26AS stays the source for TDS credit, and exactly how to reconcile the two before you file your return.
The Annual Information Statement (AIS) is a comprehensive record of your reported income and financial transactions — salary, interest, dividends, mutual-fund and share trades, property deals and other high-value transactions. Form 26AS is a narrower tax-credit statement showing TDS/TCS deducted and advance/self-assessment tax paid. For AY 2026-27, AIS drives ITR pre-fill (through its TIS summary), but TDS credit is claimed from Form 26AS. Reconcile both before filing.
AIS vs Form 26AS — Key Differences
Both are free on the income-tax e-filing portal against your PAN login. They overlap on TDS/TCS but differ sharply in scope and purpose.
| Parameter | AIS | Form 26AS |
|---|---|---|
| Full name | Annual Information Statement | Annual Tax Credit Statement |
| Primary purpose | Full view of income & transactions | Proof of tax credits (TDS/TCS/tax paid) |
| Data source | Banks, MFs, registrars, brokers, employers, SFT filers | TDS/TCS deductors & tax challans |
| Scope | Wide income, investments, expenditure | Narrow mainly tax credits |
| Feedback option | Yes — correct wrong entries | No direct feedback |
| Drives ITR pre-fill | Yes — via TIS | Supplementary (TDS check) |
| Claim TDS credit from | No — use 26AS for credit | Yes — authoritative |
| Format | Online, PDF & JSON | PDF / HTML via TRACES |
From Tax Year 2026-27 the Income-tax Act, 2025 renames Form 26AS as Form 168 (and AIS becomes primary); for AY 2026-27 filing both still appear as AIS and Form 26AS under the 1961 Act.
AIS is comprehensive, but your TDS/TCS credit is claimed on the basis of Form 26AS. If a TDS entry shows in 26AS but not in AIS, you can still claim that credit. Where income figures differ, report the higher, correct amount to avoid a notice.
What Is the Annual Information Statement (AIS)?
The AIS consolidates information reported to the department by third parties under Specified Financial Transactions (SFT) and other reporting rules. It covers:
- Salary, interest (savings/FD) and dividend income
- Securities & mutual-fund transactions — purchase and sale
- Immovable-property purchases and sales
- Foreign remittances (LRS) and large cash deposits
- GST turnover and other high-value / SFT reporting
- TDS/TCS credits (also shown in Form 26AS)
AIS comes with a Taxpayer Information Summary (TIS) — a de-duplicated, processed view that reflects your feedback and is used to pre-fill your ITR. If you disagree with an AIS entry, you can submit feedback and the TIS value updates.
What Is Form 26AS?
Form 26AS is your Annual Tax Credit Statement — historically the primary document to verify tax deducted or collected on your behalf. See our dedicated Form 26AS guide. It typically shows:
| Part | What it shows |
|---|---|
| Part I | TDS details (salary, interest, etc.) |
| Part II | TDS on sale of immovable property (26QB) / rent (26QC) |
| Part III | Tax collected at source (TCS) |
| Part IV / Others | Advance tax, self-assessment tax and refunds |
Part layout is periodically revised by CBDT; TDS credit reflected here is what you claim in the ITR.
How to Access AIS and Form 26AS
AIS & TIS sit together under the AIS menu — view online or download as PDF/JSON. Form 26AS opens via e-File → View Form 26AS, which redirects to the TRACES portal where you pick the Assessment Year and format.
Under the Income-tax Act, 2025, Form 26AS is being renamed Form 168 and AIS becomes the primary statement — but only from Tax Year 2026-27. For the return you file by 31 July 2026 (FY 2025-26 / AY 2026-27), both are still accessed as AIS and Form 26AS under the Income-tax Act, 1961.
Confused by AIS vs 26AS mismatches on your return?
Get ITR Filing Help →How to Reconcile AIS & 26AS Before Filing ITR
Cross-check both statements against your own records (bank statements, broker/CAMS-KFin reports, Form 16/16A) so your ITR matches what the department already knows. A mismatch is the most common trigger for a tax notice.
- Match TDS in Form 26AS with Form 16 / 16A
- Verify interest & dividend income in AIS
- Check capital gains from share / MF sales in AIS
- Confirm property (26QB) and rent (26QC) entries
- Reconcile advance / self-assessment tax paid
- Claim TDS credit as per Form 26AS
- Submit AIS feedback for any wrong entry
- Report the higher, correct income on mismatch
You are safe to file if
- AIS income matches your books and bank data
- 26AS TDS matches your Form 16 / 16A
- You have addressed or accepted every AIS entry
- Advance/self-assessment tax is correctly reflected
Fix first if
- AIS shows income you did not earn (submit feedback)
- TDS in 26AS is missing (ask deductor to revise)
- AIS and 26AS TDS figures differ
- A high-value transaction is duplicated in AIS
How to File Feedback on AIS
- Open AIS → click the information category, then the specific transaction.
- Use the Optional / feedback button and pick a type: Information is correct, not fully correct, relates to other PAN/year, duplicate, or denied.
- Submit — the TIS value updates to reflect your feedback, keeping supporting proof ready.
If TDS appears in Form 26AS but not in AIS, still claim it — 26AS is authoritative for credit. If it appears in AIS but not 26AS, ask the deductor to file/revise the TDS return so the credit reflects, otherwise the department may not allow it.
Want a CA to reconcile AIS, 26AS and Form 16 and file for you?
Talk to a TaxClue Expert →AIS vs Form 26AS — Frequently Asked Questions
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