The AIS income tax statement, short for Annual Information Statement, is the department's record of almost everything reported against your PAN for a financial year: salary, interest, dividends, share and mutual fund sales, rent, property deals, foreign remittances and the TDS on them. Form 26AS is the older and narrower statement that confirms tax credits: TDS, TCS, advance tax and self-assessment tax.
Before filing for FY 2025-26 (AY 2026-27), check both, as part of the steps in filing an ITR. The processing centre compares your return with them, and a gap is the most common reason for an intimation with a demand. Under the Income-tax Rules, 2026, the statement is renumbered Form 168 for tax year 2026-27 onward.
Quick facts
AIS full form
Annual Information StatementTIS full form
Taxpayer Information SummaryForm 26AS shows
TDS, TCS, advance and self-assessment tax, refundsWhere to find AIS
AIS menu on the e-filing portalWhere to find 26AS
TRACES, reached from the e-filing portalPassword
PAN in lowercase + DOB as DDMMYYYY for AISNew number
Form 168 for tax year 2026-27 onwardHelpline
1800 103 4215 for AIS
What is AIS in income tax
AIS gathers information from banks, employers, registrars, stock exchanges, property registrars, mutual funds and others who must report under the law. It has two parts. Part A gives your PAN, name and contact details. Part B lists TDS and TCS, specified financial transactions (SFT), tax payments, demands and refunds, and other information such as interest on income tax refunds.
Each AIS entry shows the reporting source, the amount and a status. You can give feedback on any entry, and the corrected value then flows into TIS.
What is TIS in income tax
TIS, the Taxpayer Information Summary, is a short version of AIS grouped by category: salary, interest from savings, interest from deposits, dividend, sale of securities and so on. It shows two values for each category: the processed value from the reports, and the derived value after your feedback. Prefilled return data is drawn from TIS, so feedback given before filing improves what the return form shows you.
AIS income tax compared with Form 26AS
| Point | AIS | Form 26AS |
|---|---|---|
| Covers | All reported income and high value transactions | Tax credits: TDS, TCS, tax paid |
| Share and fund sales | Yes | No |
| Savings interest without TDS | Yes | No |
| Feedback by taxpayer | Yes, entry by entry | No; deductor must correct |
| Where it is | AIS module of the e-filing portal | TRACES, through the e-filing portal |
| Format | PDF and JSON | PDF, text or HTML |
TDS appears in both. When they disagree on TDS, Form 26AS is what the processing centre uses for credit, so fix it at the deductor's end.
How to download AIS and Form 26AS
The income tax 26AS download and the AIS download both start from your own login.
- Use your PAN login on the e-filing portal.
- For AIS, click AIS in the top menu, then Proceed. Select the financial year, open the AIS or TIS tile and use the download option for PDF or JSON.
- For Form 26AS, the View Form 26AS link sits in e-File under Income Tax Returns; confirm the move to TRACES.
- On TRACES, choose View Tax Credit (Form 26AS), pick AY 2026-27 or another year, and view it as HTML or export a PDF.
The AIS PDF opens with PAN in small letters plus date of birth in DDMMYYYY. The Form 26AS PDF from TRACES usually opens with the date of birth alone in the same eight digit form. The password page covers both.
Mismatch between ITR and Form 26AS: worked example
Neha, a teacher, reviews AIS before filing for AY 2026-27.
- AIS shows savings interest ₹9,000 and deposit interest ₹62,000; her own records show ₹48,000 of deposit interest.
- The extra ₹14,000 is a deposit she closed and forgot. It is real, so she reports deposit interest of ₹62,000.
- AIS also shows ₹1,20,000 of share sales against her PAN. Her broker confirms the trades belong to another client and were tagged to her PAN by error. She marks the entry as information relating to another PAN.
- Form 26AS shows TDS of ₹6,200 on interest, which matches what she claims.
Her return now matches the reports, so processing under 143(1) is unlikely to add income.
Giving feedback on AIS
Open an entry, choose Optional, then give feedback. The main choices are: information is correct; not fully correct, with the right amount; relates to another PAN or year; duplicate or already included elsewhere; or denied. The source may be asked to confirm, and if it disagrees the original figure stays. Feedback is not a substitute for reporting income correctly in the return. For TDS errors, ask the deductor to file a correction statement; see the TRACES guide.
Form 168 of Income Tax Act, 2025
The Income-tax Act, 2025 applies from 1 April 2026, and the Income-tax Rules, 2026 bring the annual information statement into one form, Form 168, for tax year 2026-27 onward. For FY 2025-26 and earlier years, the familiar AIS and Form 26AS remain the references for returns filed under the 1961 Act. The idea is the same: one statement of credits and reported transactions linked to your PAN, generated by the department, not filed by you.
| Income of | Statement | Law |
|---|---|---|
| FY 2025-26 (AY 2026-27) | AIS, TIS and Form 26AS | Income-tax Act, 1961 |
| Tax year 2026-27 onward | Form 168 annual information statement | Income-tax Act, 2025 and Rules, 2026 |
Mistakes when using AIS and 26AS
| Mistake | Fix |
|---|---|
| Filing only from Form 16 | Check AIS for interest, dividends and sales too |
| Reporting AIS gross sale value as gain | Work out gain using cost and dates from your statements |
| Denying an entry that is genuine | Feedback is checked with the source; report true income |
| Claiming TDS missing from 26AS | Get the deductor to correct its return first |
| Checking AIS only once | It updates through the year; recheck just before filing |
A general guide from an independent site, not from the department. Statement layouts and menus change; check your own figures against the live portal, and a chartered accountant can help with disputes.
Sources we checked
- Income-tax Act, 1961, section 285BB
- Income-tax Rules, 1962, rule 114-I
- Income-tax Rules, 2026, Form 168
- E-filing portal help: Annual Information Statement
- TRACES help: View Tax Credit
Frequently asked questions
What is the AIS full form in income tax?
AIS stands for Annual Information Statement. It lists income and transactions reported against your PAN for a financial year, along with TDS and tax payments.
What is the difference between AIS and Form 26AS?
Form 26AS mainly shows tax credits such as TDS, TCS and tax paid. AIS is wider and includes interest, dividends, securities sales and other reported transactions, with a feedback option.
How do I download Form 26AS?
After login, the View Form 26AS link in the e-File menu hands you over to TRACES. Choose the assessment year and view or export it.
What is Form 168 in income tax?
That is the number given to the annual information statement for tax year 2026-27 onward, under the Income-tax Rules, 2026. Returns for FY 2025-26 still use AIS and Form 26AS.
What should I do about a mismatch between ITR and Form 26AS?
If income is missing from your return, include it or revise the return. If Form 26AS does not show the TDS, the deductor needs to file a correction, then claim the credit.
What is TIS in income tax?
TIS is the Taxpayer Information Summary, a category wise total built from AIS. It feeds the prefilled return and reflects your feedback.