AIS, 26AS and TIS for ITR filing — what each one shows and why it matters

Every income tax return is now matched line-by-line against three documents: AIS, 26AS, and TIS. If your ITR doesn't match these, expect a notice within 6 months. Here's what each shows, where to find them, and how to reconcile before filing.

The 30-second summary

Document	What it shows	Source
AIS (Annual Information Statement)	EVERYTHING reported about you — salary, FD interest, MF redemptions, share sales, dividends, foreign remittances, large deposits, credit card spends	Banks, brokers, employers, registrars (RTAs), DSIR, customs
26AS	Only TDS / TCS / advance tax / self-assessment tax — i.e., money already reported to the tax department against your PAN	Form 16, 16A, 27D from deductors
TIS (Taxpayer Information Summary)	Simplified, aggregated AIS — same data, easier to read	Auto-derived from AIS

How to download all three

1. Login to incometax.gov.in with PAN + password
2. Top menu → Services → Annual Information Statement (AIS)
3. You see two tiles: AIS (detailed) and TIS (summary). Download both as PDF.
4. For 26AS: same portal, e-File → Income Tax Returns → View Form 26AS

What AIS catches that you forgot

• Savings account interest > ₹10K (auto-reported, you might have ignored)
• Mutual fund redemptions — every SWP, every switch, every sell
• Equity sale — including small partial sells
• Dividend received — even ₹100 from a single share
• Cash deposits > ₹10L in savings or ₹50L in current
• Credit card payments > ₹2L in cash or ₹10L in any mode
• Foreign remittance — both inward and outward
• Property purchase / sale > ₹30L (Form 26QB / 26QC)

The reconciliation workflow before filing

1. Download AIS, TIS, 26AS
2. Open AIS — it's split into "Information categories"
3. For each category, tally with your records:
   • Salary → Form 16 from employer
   • Interest from FD → Bank statements / passbook
   • Dividends → broker / RTA statement
   • MF capital gains → CAS (Consolidated Account Statement) from CAMS / KFintech
4. If something in AIS is wrong: click "Optional" → submit feedback ("Information is wrong / not mine / duplicated"). The deductor gets notified.
5. Anything missing in AIS but real for you (small dividends not yet reported, PMS gains): include in ITR anyway. Better to over-report than under-report.

Common AIS errors

• Duplicate dividends — same dividend reported by both broker and registrar
• SWP / SIP wrongly tagged as redemption — capital gains miscalculated
• Spouse's joint FD interest fully tagged to you if you're the first holder
• Old GTI from previous job still showing under current PAN

26AS vs AIS — when they conflict

26AS shows ₹50K TDS deducted on FD. AIS shows ₹4 lakh interest income. ITR must declare ₹4L (matching AIS) and claim ₹50K TDS credit (matching 26AS). Filing only ₹50K (TDS basis) under-reports income. Filing ₹4L without TDS claim over-pays tax.

TIS — the easy mode

TIS aggregates AIS into 5 buckets: Salary, Interest, Dividend, Capital gains, Other. Use TIS for sanity-check. If TIS interest = ₹2.4L but you reported ₹2L, you have a discrepancy to fix.

What if AIS is wrong AND I already filed?

File a revised return (ITR-U) within 24 months of AY end. Pay any extra tax + interest. Or, if AIS is genuinely wrong, submit feedback with proof — the deductor must reconcile and refile their TDS statement.

Notice triggers in 2026

The CBDT has automated mismatch detection. Common notice triggers:

• Income reported < AIS by more than ₹50K
• Capital gains in AIS not declared in ITR
• Property purchase > ₹30L vs declared income (asset-income mismatch)
• Cash deposits > ₹10L during demonetisation-style scrutiny

Bottom line

AIS is the source of truth for the tax department. Your ITR has to reconcile or you get a notice. Spend 30 minutes downloading and tallying — it saves months of correspondence later. Use our income tax calculator to estimate your actual liability after all reconciliation.

FAQs

Is AIS available for FY 2025-26 yet?

AIS for an FY is finalised by Dec of the AY. For FY 2025-26 (filing in AY 2026-27), AIS will be live by Dec 2026. Pre-filled draft visible from June.

What if AIS shows income I never received?

Submit "Information is not correct" feedback with details. The deductor must verify and refile. Don't ignore — it'll auto-flow into pre-filled ITR.

Do I still need Form 16 if AIS is comprehensive?

Yes. Form 16 has the salary breakup (HRA, LTA, deductions) needed for ITR. AIS only shows the gross numbers.

Can I file ITR purely from pre-filled data?

For simple cases (only salary + bank interest), yes. For investments, capital gains, multiple income sources — always reconcile manually. Pre-fill misses nuance.