Comprehensive digital financial ledger under Rule 114-I showing stock trades, mutual funds, dividends, interest, crypto, and real estate transactions with feedback facility
Taxpayers have a statutory right to submit digital feedback (e.g., 'Information is denied', 'Duplicate', or 'Taxable in another year') directly inside the AIS tab before filing their tax return.
đĄ The Annual Information Statement (AIS) is a comprehensive financial dossier that consolidates all information received by the Income Tax Department from banks, stock exchanges, mutual fund registrars, and state revenue departments under Section 285BB. The Taxpayer Information Summary (TIS) is a condensed, category-wise aggregation of AIS data used to pre-fill your Income Tax Return.
Understanding how AIS and TIS relate to Form 26AS prevents double tax payments and omission errors.
| Feature | Annual Information Statement (AIS) | Taxpayer Information Summary (TIS) | Form 26AS |
|---|---|---|---|
| Core Objective | Complete 360-degree financial ledger of taxpayer | Aggregated single-line category summaries for ITR pre-fill | Verification of taxes paid and deducted (TDS/TCS) |
| Granularity | Shows every single transaction line by line with source details | Shows category totals (Total Dividend, Total Capital Gains, etc.) | Quarterly total by deductor TAN |
| Feedback Mechanism | Direct online digital feedback allowed on each line item | Updates automatically when feedback is accepted in AIS | No feedback option; deductor must file revised TDS return |
| Scope of Assets Covered | Stocks, F&O, Mutual Funds, Crypto, Property, Rent, Foreign Travel, Interest | Summarized net taxable value after applying feedback rules | Only payments subject to TDS/TCS, advance tax, and self-assessment tax |
Instant online access, interactive feedback submission, and encrypted PDF/JSON download.
100% Free of cost (no portal fees or application charges).
Any person or entity holding a valid 10-digit PAN registered on the Income Tax e-Filing portal.
Every individual and business entity filing an Income Tax Return in India, especially active stock investors, mutual fund holders, cryptocurrency traders, and persons earning interest or dividend income, to ensure 100% full disclosure in their ITR.
Visit incometax.gov.in, enter your PAN as User ID, confirm your secure access phrase, and enter your password.
From the top navigation bar, click on 'Services' â 'Annual Information Statement (AIS)'. Read the pop-up notification and click 'Proceed'.
You are redirected to the dedicated compliance portal (ais.insight.gov.in). Click on the 'AIS' tile at the top of the landing screen.
Choose the relevant Financial Year from the dropdown (e.g., FY 2025-26 for AY 2026-27). Both 'Taxpayer Information Summary (TIS)' and 'Annual Information Statement (AIS)' cards will appear.
Click the download icon on either the TIS or AIS tab. Choose 'PDF' for an easy-to-read printable statement or 'JSON' for importing directly into tax preparation software.
If a transaction is misreported, duplicated, or does not belong to you, you can submit electronic feedback directly within the AIS portal before finalizing your ITR.
Navigate to the relevant category in AIS Part B (e.g., 'Sale of securities and units of mutual funds' or 'Dividend').
Click on the specific transaction line item and select the 'Feedback' icon under the Action column.
Select from standard feedback types: 'Information is correct', 'Information is not fully correct', 'Information relates to other PAN/Year', 'Information is duplicate', or 'Information is denied'.
If partially correct, enter the accurate revised amount, select the reason from the dropdown, and click 'Submit'. An acknowledgment receipt is generated immediately.
The Income Tax Department provides a free mobile application for Android and iOS that allows real-time notifications whenever a reporting entity uploads new transactions against your PAN.
Download 'AIS for Taxpayers' from Google Play Store or Apple App Store published by 'Income Tax Department - GOI'.
Enter your PAN and Date of Birth, verify the OTP sent to your registered mobile and email, and set a secure 4-digit mPIN.
Tap on any financial year to view categorized transaction counts (Dividends, Securities, Interest, etc.) and submit quick feedback.
Practical troubleshooting instructions for common errors seen in AIS data.
| Issue | Probable Cause | Recommended Remedy |
|---|---|---|
| Share sale value shown in AIS is much higher than actual profits | AIS reports gross turnover (total sale consideration), not net capital gains | Do not enter the full sale value as income. In Schedule CG of ITR-2 or ITR-3, enter full sale consideration and deduct your indexed or actual cost of purchase. |
| Duplicate entries for the same bank interest or mutual fund sale | Reporting from both the broker and the depository (CDSL/NSDL) | Click 'Feedback' on the duplicate entry, select 'Information is duplicate', cite the primary transaction ID, and submit. |
| Transaction belongs to previous or joint owner | Property sale or joint fixed deposit where primary PAN is different | Select feedback 'Information relates to other PAN/Person', provide the PAN of the co-owner and their percentage share. |
| Crypto (Virtual Digital Asset) trades not matching tax calculation | 1% TDS under Section 194S reported by domestic exchanges | Report all VDA gains under Schedule VDA in ITR-2/3 at flat 30% plus surcharge/cess without setting off losses against other income. |
The password is your PAN in CAPITAL letters followed by your Date of Birth in DDMMYYYY format (e.g., ABCDE1234F15081992 for someone born on 15 August 1992). For corporate entities, use the PAN followed by Date of Incorporation.
Yes. Every taxable transaction shown in AIS that actually accrued to you must be reflected in your Income Tax Return. The tax department's automated risk management system cross-verifies ITR figures with AIS data; unexplained discrepancies trigger automated inquiry notices under Section 143(1)(a) or 148A.
If an unfamiliar transaction appears (e.g., high-value cash deposits or car purchases you never made), immediately click Feedback â Information is denied. This alerts the department that your PAN may have been misused and creates a formal digital defense trail.
No. Submitting feedback updates the TIS processed value in real time. You can proceed to file your ITR immediately based on your actual verified books and bank records without waiting for the reporting entity's response.
It is best to check AIS in the first week of June. Reporting entities (banks, mutual fund houses, and registrar offices) face a statutory deadline of 31 May to report SFT transactions for the preceding financial year. Checking AIS after 5 June ensures all data has synced.
Statutory mandate requiring the prescribed income tax authority to upload the Annual Information Statement for each registered assessee.
Checked on November 4, 2026
View Reference Document âDetails the categories of financial transactions to be captured, displayed, and reconciled under AIS and TIS.
Checked on November 4, 2026
View Reference Document âOfficial consolidated annual tax credit statement on TRACES showing TDS deducted, TCS, advance tax, self-assessment tax, and high-value transactions
How to file your ITR on the e-Filing portal: choosing ITR-1, ITR-2, ITR-3 or ITR-4, AY 2026-27 due dates (including the extension for audit cases), belated, revised and updated returns, the 30-day e-verification rule, and downloading the ITR-V acknowledgement.
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Statutory online application on the TRACES portal under Section 197 and Rule 28 to obtain an Assessing Officer certificate commanding deductors to deduct zero or lower TDS
AIS & TIS are accessible through the Services tab on the Income Tax e-Filing portal under Section 285BB of the Income-tax Act, 1961 and Rule 114-I of the Income-tax Rules, 1962.
Log in to AIS on Income Tax Portal â