Annual Information Statement —
Your Full Income on Record
The AIS is the Income Tax Department's 360-degree view of your reported income — interest, dividends, shares, property, GST and more. How to view it, how it differs from Form 26AS and TIS, and how to correct wrong entries before you file.
The Annual Information Statement (AIS) is a comprehensive statement on the income-tax e-filing portal that shows almost every financial transaction reported against your PAN in a year — salary, savings and FD interest, dividends, share and mutual-fund trades, property deals, foreign remittances, GST turnover and more. It is wider than Form 26AS (which mainly shows tax credits), it powers ITR pre-filling, and you should reconcile it before filing — a mismatch can trigger a notice under Section 143(1)(a).
AIS is built from data filed by banks, brokers, registrars and other reporters, so it can contain errors, duplicates or entries that belong to another PAN. Treat it as a cross-check, not gospel — always file your ITR on your actual income and submit feedback on any wrong entry.
What the Annual Information Statement Shows
AIS aggregates data from SFT (Statement of Financial Transactions) filers and TDS/TCS returns. The main categories you will see against your PAN:
| Category | Reported by | What it captures |
|---|---|---|
| Salary | Employer (TDS return) | Salary paid and TDS deducted, per Form 16 |
| Interest — savings & deposits | Banks, post office, NBFCs | Interest credited, even where no TDS was cut |
| Dividend income | Companies & MF registrars | Dividends on shares and mutual-fund units |
| Securities & MF trades | Stock exchanges, CAMS/KFintech | Purchase and sale of shares, bonds, MF units |
| Property transactions | Sub-registrars | Immovable-property purchase/sale (high value) |
| GST turnover | GSTN | Turnover declared in GSTR-3B / GSTR-1 |
| Foreign remittances | Authorised dealer banks | Inward/outward remittances (Form 15CA/CB) |
| Tax payments | Banks (challan data) | Advance tax, self-assessment tax, TDS, TCS |
AIS has Part A (your identity — PAN, masked Aadhaar, name, DOB, address) and Part B (TDS/TCS, SFT and other financial information). Categories and thresholds are revised by the ITD from time to time — check the portal for the current year.
How to View & Download Your AIS
The downloaded AIS/TIS PDF opens with your PAN in lowercase + date of birth in DDMMYYYY (for example abcde1234f15081990). You can also view it directly on the AIS portal and export to JSON for bulk reconciliation.
TIS — Taxpayer Information Summary
Where AIS lists every individual transaction, the Taxpayer Information Summary (TIS) rolls them up into one figure per income category (total interest, total dividend, etc.). TIS carries two numbers:
- Processed value — computed by the system after de-duplicating the reported information.
- Value accepted by taxpayer / confirmed by source — the figure after your feedback is taken in; this is what pre-fills your ITR.
Not sure your AIS matches your actual income? Get it reconciled before you file.
Talk to a Tax Expert →AIS vs Form 26AS — Which to Use
Both are on the same portal, but they serve different jobs. Form 26AS is your tax-credit statement; AIS is your income statement. Use 26AS to confirm the tax already paid on your behalf, and AIS to confirm all income you must report.
Form 26AS — tax credits
- TDS deducted & TCS collected
- Advance & self-assessment tax paid
- Refunds issued
- Use it to claim tax credits accurately
AIS — full income view
- Everything in 26AS, plus
- Interest & dividends even without TDS
- Share/MF trades, property, GST, remittances
- Feedback facility + drives ITR pre-fill
| Information | Form 26AS | AIS |
|---|---|---|
| TDS / TCS credits | Yes | Yes |
| Interest with no TDS | No | Yes |
| Share / mutual-fund trades | No | Yes |
| Property & GST turnover | Limited | Yes |
| Feedback on entries | No | Yes |
Best practice: reconcile Form 16, bank/broker statements, AIS and 26AS together before filing.
How to Correct Errors in AIS
If AIS shows a transaction that is wrong, duplicated or not yours, open that entry and use the Optional button in the Feedback column. Choose the option that fits:
- Information is correct
- Information is not fully correct — enter the right value
- Information relates to other PAN / other year
- Information is duplicate / included in other information
- Income is not taxable
- Information is denied — transaction did not happen
When you submit feedback the reporting entity is notified, but the correction is not immediate. Do not drop the income from your return just because AIS is wrong — declare your actual income in the ITR and submit the AIS feedback in parallel, so you have a clean audit trail if a 143(1)(a) mismatch notice arrives.
Submit feedback when
- An entry belongs to another PAN or year
- The same transaction appears twice
- A sale/purchase shown never happened
- A reported value is clearly overstated
Do NOT do this
- Skip real income just because AIS missed it
- Delay filing while waiting for a correction
- Assume the pre-filled figure is always right
- Ignore a genuine high-value entry
Got an AIS mismatch or a 143(1) notice? Let our CA team reconcile and respond.
Get ITR Filing Help →AIS — Frequently Asked Questions
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Reconcile Your AIS — Then File With Confidence
Our CA-led team downloads your AIS and Form 26AS, matches every entry against your records, fixes wrong entries with feedback, and files your ITR so it never contradicts what the department already knows — 100% online, across India.