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Guide · ITR & Compliance

AIS — Annual Information Statement, Explained

What your Annual Information Statement shows, how to view and download it on the income-tax portal, how AIS differs from Form 26AS and TIS, and how to fix wrong entries before you file your ITR.

Written by
TaxClue Income-Tax Desk
Updated
18 August 2026
Reading time
5 min
Questions
15 answered
  • Updated August 2026
  • CA Reviewed
  • Check before you file
Quick Answer

The Annual Information Statement (AIS) is a comprehensive statement on the income-tax portal showing every financial transaction reported about you in a financial year — TDS/TCS, salary, bank interest, dividends, share and mutual-fund trades, property deals, GST turnover, foreign remittances and crypto. Introduced in November 2021, it is far wider than Form 26AS. Find it at incometax.gov.in → Services → AIS. Always check your AIS before filing your ITR and use the online feedback option to fix any wrong entry.

AIS, TIS and Form 26AS are three different things

AIS is the detailed transaction-level statement. TIS (Taxpayer Information Summary) aggregates AIS into category totals that flow into your pre-filled ITR. Form 26AS is the narrower tax-credit statement (mainly TDS/TCS, advance tax, high-value SFT). File on your actual income, using all three to cross-check.

The full picture

What Information AIS Contains

AIS aggregates data from banks, brokers, registrars, companies, GSTN, sub-registrars and other reporting entities under the Statement of Financial Transactions (SFT) rules. Indicative sources and thresholds:

InformationReporting entityTypical trigger
Salary & TDS on salaryEmployer (Form 24Q)All amounts
Savings / FD / RD interestBanks, NBFCs, post officesReported; TDS if interest crosses limit
Dividend incomeCompanies / RTA / depositoriesAll dividends paid
Listed shares & MF tradesBrokers, depositories, CAMS / KFintechPurchase & redemption value
Property purchase / saleSub-registrar (SFT-012)Value ≥ ₹30 lakh
Cash depositsBanks (SFT)≥ ₹10 lakh a year
Credit-card paymentsCard-issuing banks≥ ₹1L cash / ₹10L other
Foreign remittances (LRS)Authorised dealer banks (Form 15CC)Outward remittances
GST turnoverGSTNAnnual GST turnover
Virtual Digital Assets (crypto)Indian exchangesFrom FY 2022-23

Thresholds are indicative and revised from time to time; AIS also carries TDS/TCS, refund and interest-on-refund data. Verify each entry against your own records.

Know the difference

AIS vs Form 26AS — Which to Rely On

Both sit on the income-tax portal but serve different purposes. Form 26AS is your tax-credit statement; AIS is a 360-degree information statement. For a deeper side-by-side, see our AIS vs 26AS guide.

Data pointAISForm 26AS
TDS / TCS creditsYesYes (primary)
Advance / self-assessment taxYesYes
Savings-bank interestYesOnly if TDS
DividendsYes (all)Only if TDS
Shares / MF transactionsYesNo
GST turnover & cryptoYesNo
Online feedback / correctionYesVia deductor

For claiming TDS credit, Form 26AS / Form 16 remain authoritative; for total income coverage, AIS/TIS is wider.

✓Rely on AIS/TIS for

  • Spotting income you may have forgotten
  • Interest, dividend & capital-gains cross-checks
  • Confirming the pre-filled ITR figures

!Rely on 26AS / Form 16 for

  • Exact TDS / TCS credit to claim
  • Advance & self-assessment tax paid
  • Matching tax deducted against Form 16

AIS and 26AS not matching? Get them reconciled before you file.

Talk to a Tax Expert →
Step by step

How to View & Download Your AIS

  1. 1Log inincometax.gov.in with PAN
  2. 2Services → AISProceed to the AIS portal
  3. 3Pick the yearSelect the financial year
  4. 4Read TISCategory totals for pre-filled ITR
  5. 5DownloadPDF / JSON — Part A & Part B

The downloaded AIS PDF is password-protected: the password is your PAN in lowercase + date of birth in DDMMYYYY (for example abcde1234f15031985). The TIS tab shows the aggregated values that feed your pre-filled return.

  • Logged in at incometax.gov.in
  • Opened Services → AIS
  • Selected the correct financial year
  • Downloaded Part A (taxpayer info)
  • Downloaded Part B (transactions)
  • Opened the PDF with PAN + DOB password
  • Checked the TIS summary
  • Compared against Form 26AS / Form 16
  • Noted any wrong or duplicate entries
  • Reconciled before filing the ITR
When AIS is wrong

How to Correct Wrong AIS Entries

Reporting entities sometimes push wrong, duplicate or mis-tagged data. AIS lets you submit online feedback on any transaction; the entity is asked to confirm or correct it.

  • Open the specific transaction and choose "Optional — provide feedback".
  • Pick the reason: information is not fully correct, is duplicate, relates to another PAN/year, or is denied.
  • Submit — the status changes to Modified once the entity acts, and revised data flows into the pre-filled ITR.
Always file on your actual income

Do not under-report just because AIS shows a wrong figure — and do not blindly copy an inflated AIS entry either. Declare your correct income and submit AIS feedback in parallel. A mismatch between your ITR and AIS is a common trigger for department notices.

Got an AIS mismatch or a notice? Let our CA team reconcile and respond.

Get ITR Filing Help →
Sources
  1. AIS & TIS: incometax.gov.in → Services → Annual Information Statement
  2. AIS introduced November 2021 (replacing Form 26AS as the wider statement)
  3. Reporting: Statement of Financial Transactions (SFT), Rule 114E, Income-tax Rules
  4. VDA/crypto reporting from FY 2022-23

Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position or speak to our CA team before you act on it.

People also ask

AIS — Frequently Asked Questions

Short, direct answers to the 15 questions readers ask most on this topic.

AIS stands for Annual Information Statement — a comprehensive statement issued on the income-tax portal showing all financial transactions reported about a taxpayer in a financial year. Introduced in November 2021, it is more detailed than Form 26AS and aggregates data from banks, brokers, registrars, companies, GSTN and other reporting entities to give a 360-degree view of your financial activity for accurate ITR filing.

Yes. Viewing and downloading your AIS is completely free on the official portal at incometax.gov.in. Beware of any website charging a fee to "get your AIS" — only the government portal is authentic. You need your PAN login to access it.

AIS shows transaction-level detail — every reported entry. TIS (Taxpayer Information Summary) rolls those up into category totals (for example total interest, total dividend) and those aggregated figures flow into your pre-filled ITR. Both are on the same AIS section of the portal; you read AIS for detail and TIS for the summary the ITR uses.

The Income Tax Department rolled out the Annual Information Statement in November 2021. It expanded the earlier information available in Form 26AS by adding many more categories such as interest, dividends, securities and mutual-fund transactions, property deals, GST turnover, foreign remittances and, from FY 2022-23, virtual digital assets.

Log in to incometax.gov.in with your PAN and password, go to Services → Annual Information Statement (AIS) and click Proceed to reach the AIS portal. Select the financial year, then view or download Part A (taxpayer information) and Part B (financial transactions) as PDF or JSON. Also open the TIS tab for the aggregated summary.

The downloaded AIS PDF is password-protected. The password is your PAN in lowercase followed by your date of birth in DDMMYYYY format — for example, for PAN ABCDE1234F and DOB 15 March 1985 the password is abcde1234f15031985.

Part A contains general/taxpayer information — your name, PAN masked, date of birth, mobile, email and address. Part B contains the financial information — TDS/TCS, SFT reported transactions, payment of taxes, demand and refund, and other information such as interest, dividends and securities transactions.

Use AIS/TIS as the wider reference for total income coverage because it captures interest, dividends, share and MF trades, property and more. For the exact TDS/TCS credit you claim, Form 26AS and Form 16 remain authoritative. If AIS and 26AS differ, verify the source data, file on your actual income and submit AIS feedback where an entry is wrong.

AIS is broader and is meant to be the primary information statement, but Form 26AS continues to exist and is still used specifically for tax-credit purposes (TDS, TCS, advance tax, self-assessment tax and high-value SFT). In practice you check both — AIS/TIS for income coverage and 26AS/Form 16 for the credit to claim.

Submit online feedback directly in AIS. Open the specific transaction, click "Optional — provide feedback", choose the correct response (information is not fully correct, is duplicate, relates to another PAN/year, or is denied) and submit. The reporting entity is notified and can correct its filing. Crucially, still file your ITR on your actual correct income while the feedback is being processed.

Once you submit feedback, the entry shows a modified status and the department may take up the correction with the reporting entity. Revised data flows into the pre-filled ITR after processing — so re-download the pre-filled return before filing. Timelines vary, so do not delay filing beyond the due date waiting for a correction; file correctly and keep evidence of your feedback.

A significant gap between the income you report and what AIS shows is a common reason for department communications, including e-campaign messages asking you to reconcile. Reviewing AIS before filing, declaring all income and submitting feedback on genuine errors is the best way to avoid or quickly resolve such notices.

Yes. From FY 2022-23 onwards, Virtual Digital Asset (VDA/crypto) transactions are reportable, and Indian crypto exchanges report data to the department. Buy/sell and related transactions can appear in AIS. Always declare crypto gains in Schedule VDA of your ITR — VDA income is taxed at a flat 30% plus applicable surcharge and cess, with 1% TDS under Section 194S.

Yes. Unlike Form 26AS, AIS reflects savings-account, FD and RD interest as reported by banks, and dividends paid by companies, even where no TDS was deducted. This is why relying only on TDS-based statements can understate income — reconcile these against your bank and broker statements before filing.

Yes. Purchase or sale of immovable property is reported by the sub-registrar under SFT, typically where the value is Rs 30 lakh or more, and appears in AIS. If it is shown against the wrong PAN or with a wrong value (for example joint owners), use AIS feedback to flag it and keep the sale deed and payment proof ready.