Quick take: Before filing your Income Tax Return, log in to the official Income Tax e-Filing portal, open Annual Information Statement (AIS), and download it. AIS can be downloaded in PDF, JSON or CSV formats and contains information such as TDS/TCS, SFT transactions, tax payments, demand/refund information and other information reported to the Income Tax Department. (Income Tax Department)
The important habit is simple: don't treat AIS as your tax return. Treat it as a reconciliation file. The Income Tax Department itself says AIS may not contain every transaction and taxpayers remain responsible for reporting complete and accurate information in the ITR. (Income Tax Department)
1 What is AIS?
AIS = Annual Information Statement.
It gives you a broader view of information currently available with the Income Tax Department about your financial activity.
It can include:
- TDS / TCS
- Salary-related information
- Interest
- Dividends
- Securities / SFT transactions
- Certain property or financial transactions
- Tax payments
- Refund information
- Other information received from reporting entities
The exact information visible depends on what has been reported to the Department. (Income Tax Department)
2 AIS is bigger than Form 26AS
A common mistake is checking only Form 26AS.
From AY 2023-24 onward, Form 26AS on TRACES primarily displays TDS/TCS information, while other information is available through AIS. AIS also provides a mechanism for taxpayer feedback on reported transactions. (Income Tax Department)
Think of it as:
26AS → mainly tax deducted/collected
AIS → broader reported financial information
You may want to check both while reconciling your return.
3 How to open AIS
Use the official Income Tax e-Filing portal.
Income Tax e-Filing portal
The Department's current instructions provide these routes:
Route A
Login → Annual Information Statement (AIS) → Proceed → AIS tile.
Route B
Login → e-File → Income Tax Return → View AIS → Proceed → AIS tile. (Income Tax Department)
The Department also documents AIS access through the Pending Actions → Annual Information Statement route in its Compliance Portal instructions. (Income Tax Department)
4 Download all three formats if you're serious
AIS can be downloaded as:
- PDF — easiest for reading and keeping a record
- CSV — useful for sorting and reconciliation
- JSON — useful for structured data / software processing
The Income Tax Department officially supports all three. (Income Tax Department)
For an ordinary household, start with the PDF.
If you have many transactions, download the CSV as well.
5 First check: personal details
Start with the general information section.
Check:
☐ PAN
☐ Name
☐ Masked Aadhaar details
☐ Date of birth / incorporation details
☐ Mobile number
☐ Address
These are part of AIS's general information section. (Income Tax Department)
Don't ignore a basic identity mismatch. Resolve it through the appropriate official channel rather than assuming the tax return will automatically fix it.
6 Then check your money trail
This is where AIS becomes useful.
Create a simple list:
AIS sectionWhat to compareSalaryForm 16 / employer recordsTDSForm 16 / 26ASBank interestBank interest certificate / statementsDividendsBroker / company statementsSecurities / SFTBroker statementsTax paymentsChallans / tax payment recordsRefundPrevious ITR / refund recordsOther informationSupporting documents
The Income Tax Department itself recommends downloading AIS and Form 26AS and reconciling discrepancies with the employer, tax deductor or bank. (Income Tax Department)
7 The four mismatch situations
A. AIS shows income you actually received
Don't delete or dispute it just because it makes your tax bill higher.
Check whether it has already been included in your ITR calculation.
B. AIS shows the wrong amount
Compare it against the underlying statement.
For example:
Bank statement: ₹18,400 interest
AIS: ₹28,400
Find the source document before deciding what feedback to submit.
C. AIS shows a transaction that isn't yours
This needs investigation.
Check:
- Account statement
- Broker statement
- Form 26AS
- Employer records
- Source/reporting entity
If the information is genuinely incorrect, use the AIS feedback facility.
D. Your transaction is missing from AIS
This is equally important.
Don't assume “not in AIS = not taxable.”
The Income Tax Department explicitly says AIS contains information presently available to it and other transactions may not be displayed. You are still expected to report complete and accurate information in your ITR. (Income Tax Department)
8 How to submit AIS feedback
For active information under TDS/TCS, SFT or Other Information:
- Open the relevant transaction.
- Select the feedback option.
- Choose the appropriate feedback category.
- Enter additional details where required.
- Submit.
The Department says the system then displays the feedback and modified value alongside the reported value. (Income Tax Department)
9 Save the acknowledgement
This is important.
After successful feedback submission, AIS provides:
- Activity History update
- Feedback acknowledgement receipt
- Email confirmation
- SMS confirmation
You can download the acknowledgement. (Income Tax Department)
Save it.
Don't rely on an SMS six months later.
10 What is the “modified value”?
AIS can show both:
Reported value → what the reporting source originally supplied.
Modified value → value after taxpayer feedback or source confirmation, as applicable.
This allows you to see that the original information and the subsequently modified information are not necessarily the same. (Income Tax Department)
11 TIS: don't skip it
AIS also contains the Taxpayer Information Summary (TIS).
TIS aggregates information category-wise after system processing, including categories such as:
- Salary
- Interest
- Dividend
- Other reported information
It can show the system-processed value and the value accepted by the taxpayer / confirmed by the source. The latter can be used for pre-filling where applicable. (Income Tax Department)
So use:
AIS → transaction-level investigation
TIS → category-level reconciliation
12 A 20-minute AIS check
Before filing:
5 minutes — identity
Check PAN, name, DOB and contact details.
5 minutes — income
Compare salary, interest and dividends.
5 minutes — investments
Check securities/SFT transactions against broker statements.
5 minutes — taxes
Compare TDS/TCS and tax payments against Form 16, 26AS and challans.
If something doesn't match, stop and investigate before filing.
13 Don't immediately blame the Income Tax Department
A mismatch can originate from several places:
You → bank / employer / broker → reporting system → Income Tax Department
For example, if a bank reports incorrect interest, the correct first step may be to reconcile with the bank rather than simply assuming the AIS itself is the source of the error.
For ITR filing, the Department specifically advises reconciliation with the employer, tax deductor or bank when discrepancies are found. (Income Tax Department)
14 Don't make this mistake
“AIS is empty, so I have nothing to report.”
Wrong.
AIS is based on information currently available to the Department. It is not a complete substitute for your own financial records. (Income Tax Department)
Keep your:
- Bank statements
- Form 16
- Interest certificates
- Broker statements
- Dividend statements
- Property transaction records
- Tax challans
- Investment records
alongside AIS.
15 AIS vs your bank statement
Your bank statement is the underlying account record.
AIS is information reported/available to the tax system.
They serve different purposes.
If AIS says ₹40,000 interest and your bank certificate says ₹37,500, investigate the difference before deciding what belongs in the return.
16 Family tax clinic
If you're helping parents or other family members file:
Person 1: Download AIS PDF.
Person 2: Keep bank statements and Form 16 ready.
Together: Compare salary, interest, dividends, investments and taxes.
Then save:
FY_2025-26_AIS_Name.pdf
FY_2025-26_26AS_Name.pdf
FY_2025-26_Reconciliation_Name.xlsx
This makes next year's reconciliation much easier.
17 AIS is not a tax notice
Seeing a transaction in AIS does not by itself mean you've received an income-tax notice or been accused of wrongdoing.
It is information available to you before filing, with a facility to provide feedback on eligible reported information. (Income Tax Department)
If you actually receive a notice or communication in the portal, handle that separately through the relevant notice/compliance workflow.
18 Final pre-filing checklist
☐ Download AIS
☐ Download Form 26AS
☐ Check personal information
☐ Reconcile salary
☐ Reconcile bank interest
☐ Reconcile dividends
☐ Check securities/SFT transactions
☐ Check TDS/TCS
☐ Check tax payments
☐ Investigate unexplained transactions
☐ Submit AIS feedback where genuinely required
☐ Save acknowledgement
☐ File the ITR using complete records — not AIS alone
The key takeaway
Download AIS before you file. Read it against your own records. Fix genuine reporting mismatches through the appropriate channel, but don't assume that an absent AIS entry means an item can be omitted from your tax return. The Income Tax Department explicitly places responsibility on the taxpayer to report complete and accurate information. (Income Tax Department)
Be Informed. Be Heard.
Re-check the live Income Tax e-Filing AIS interface and current ITR instructions on publish day.