Blog
Annual Information Statement (AIS): What It Is and How to Use It
The Annual Information Statement (AIS) is a comprehensive report the Income Tax Department holds on your income and taxes. It covers salary, interest, dividends, share transactions, foreign remittances, GST turnover, and every TDS deduction made in your name during the financial year.
The AIS replaced Form 26AS from tax year 2022-23 onwards, expanding from mostly TDS details to a wider picture including high-value transactions, GST data, and information from 16 other reporting entities.
What AIS contains
The AIS has two parts:
Part A — TDS details: Every TDS deduction made on payments to you — salary, interest, dividends, professional fees, rent, or contract payments. Each entry shows the deductor’s TAN, the amount paid, the TDS deducted, and the date of deduction.
Part B — Other information: Interest from banks and post office, dividend income, equity and mutual fund transactions, foreign remittances above ₹5 lakh per transaction, GST turnover if you are a registered taxpayer, and details of gifts received above ₹2 lakh.
The tax department uses AIS to check whether you have reported all your income correctly in your ITR. When the AIS shows income you did not include in your return, the department can raise a tax demand.
How to download AIS from the Income Tax portal
- Go to incometax.gov.in and log in with your PAN.
- Navigate to e-File → Income Tax Returns → Annual Information Statement (AIS).
- Select the financial year (for ITR filing for FY 2025-26, select Assessment Year 2026-27).
- You can view AIS online or download it as a PDF or JSON file.
- The JSON download is most useful — it lets you filter and search specific entries.
You do not need to file AIS. You only need to review it before filing your ITR and reconcile it with your actual records.
What to do when AIS shows wrong income
Sometimes AIS shows income that does not belong to you — a duplicate TDS entry, someone else’s transactions reported under your PAN, or an old employer’s details still linked to your profile.
If you find an error in AIS:
- Log in to the AIS portal and select the specific entry.
- Choose “Dispute” and select the reason — “Double counting,” “Wrong entry,” or “Not my income.”
- Submit a response with supporting documents such as Form 16, bank statements, or salary slips.
- The Assessing Officer reviews your response and updates the AIS if the dispute is valid.
Do not ignore discrepancies. If an AIS entry shows income you did not earn and you file your ITR without reporting it, the department can raise a demand even years later.
AIS vs Form 26AS
| Feature | AIS | Form 26AS |
|---|---|---|
| TDS on salary | Yes | Yes |
| TDS on interest/dividends | Yes | Yes |
| Equity transactions | Yes | Partial |
| Mutual fund transactions | Yes | Partial |
| Foreign remittances | Yes | No |
| GST data | Yes | No |
| Disputed/Response option | Yes | No |
| Available from | FY 2022-23 | Pre-existing |
Both AIS and Form 26AS are available on the Income Tax portal. Use Form 26AS as a backup when AIS is under maintenance, and use AIS as your primary reference for ITR filing.
Why AIS matters for ITR filing
The AIS tells the tax department what it already knows. If your ITR matches the AIS, processing is faster and the chance of an intimation under Section 143(1) is lower. If your ITR shows significantly less income than AIS, the department will issue a notice under Section 139(9) for mismatch.
Always open AIS before you start filling your ITR. The time taken is about 10 minutes, and it can save you a tax notice later.
Sources
- Annual Information Statement at incometax.gov.in (verified 2026-10-08)
- Income Tax Act 2025, Section 285BB (Annual Information Statement)
- CBDT Notification on AIS format and disclosure (verified 2026-10-08)