How to Check and Download Form 26AS & AIS — Annual Tax Statement

Before filing your Income Tax Return, it is essential to verify all tax credits, TDS deductions, and financial transactions reported against your PAN. The Income Tax Department provides two key tools for this — Form 26AS and the Annual Information Statement (AIS). Together, they give you a complete picture of your tax-related financial activity for the year.

This guide walks you through what these statements contain, how to access and download them, and how to resolve any mismatches before filing your ITR.

What Is Form 26AS?

Form 26AS is your Tax Credit Statement. It is a consolidated record maintained by the Income Tax Department that shows all taxes deposited against your PAN during a financial year.

Key Information in Form 26AS

Form 26AS helps you verify that the TDS deducted by your employer, bank, or any other party has actually been deposited with the government.

What Is AIS (Annual Information Statement)?

The Annual Information Statement (AIS) is a more comprehensive statement introduced by the Income Tax Department. It goes beyond Form 26AS and captures a wider range of financial transactions reported by various entities.

What AIS Includes

• Salary income reported by your employer
• Interest income from savings accounts, fixed deposits, and recurring deposits
• Dividend income from shares and mutual funds
• Sale and purchase of securities (stocks, mutual funds, bonds)
• Sale and purchase of immovable property
• Foreign remittances and overseas transactions
• Cash deposits and withdrawals above specified thresholds
• Credit card payments above ₹10 lakh
• Rent received reported by tenants
• GST turnover (for business owners)
• Interest on income tax refund

AIS shows both the reported value (as submitted by the reporting entity) and the modified value (after taxpayer feedback). This makes it a powerful tool for cross-verification.

What Is TIS (Taxpayer Information Summary)?

The Taxpayer Information Summary (TIS) is a derived summary generated from the AIS. It aggregates information category-wise and shows:

• Derived information — processed values used for pre-filling your ITR
• Category-wise totals for salary, interest, dividends, capital gains, etc.
• Reported vs computed values for each income category

TIS is especially useful when you want a quick overview without going through every individual transaction in AIS.

How to Access Form 26AS

Method 1: Via Income Tax E-Filing Portal

1. Visit incometax.gov.in and log in with your PAN and password
2. Go to e-File → Income Tax Returns → View Form 26AS (Tax Credit)
3. You will be redirected to the TRACES portal
4. Confirm your PAN on the TRACES page
5. Select the Assessment Year (e.g., AY 2026-27 for FY 2025-26)
6. Choose the View Type — HTML, Text, or PDF
7. Click View / Download to access your statement

Method 2: Via TRACES Portal Directly

1. Visit tdscpc.gov.in
2. Log in as a Taxpayer
3. Navigate to My Account → View Form 26AS
4. Select the assessment year and download format

Method 3: Via Net Banking

Many banks (SBI, HDFC, ICICI, etc.) provide direct access to Form 26AS through their net banking portals under the tax-related services section.

How to Access AIS and TIS

1. Log in to incometax.gov.in
2. Go to Services → Annual Information Statement (AIS)
3. You will see two tabs:
   • Taxpayer Information Summary (TIS) — the aggregated view
   • Annual Information Statement (AIS) — the detailed transaction view
4. Select the Financial Year you want to review
5. Click on any category (salary, interest, dividends, etc.) to expand and view individual transactions
6. Download the AIS in PDF or JSON format for your records

Verifying TDS Deducted by Your Employer

One of the most critical checks before filing your return is ensuring your employer's TDS matches your records:

1. Check Form 26AS Part A — Verify the TDS amount shown matches your Form 16
2. Cross-check with AIS — Confirm salary income reported in AIS matches your Form 16 and actual salary slips
3. Verify TAN of deductor — Ensure the correct TAN (Tax Deduction Account Number) of your employer appears
4. Match quarterly breakdowns — TDS is deposited quarterly; check that all four quarters are reflected

If your employer has deducted TDS but it does not appear in Form 26AS, ask your employer to verify they have filed the TDS return correctly.

How to Resolve Mismatches

Mismatches between your actual transactions and what appears in Form 26AS or AIS can lead to notices from the department. Here is how to handle them:

For Form 26AS Mismatches

• TDS not reflecting: Contact the deductor (employer, bank) and ask them to file or correct the TDS return
• Incorrect amount: Request the deductor to file a correction statement with TRACES
• Wrong PAN: The deductor may have quoted an incorrect PAN — ask for correction

For AIS Discrepancies — Submitting Feedback

AIS allows you to submit feedback on each transaction if the information is incorrect:

1. Open AIS on the e-filing portal
2. Click on the specific transaction you want to dispute
3. Select the Feedback option
4. Choose the appropriate response:
   • Information is correct
   • Information is not fully correct (provide the correct amount)
   • Information relates to other person/year
   • Information is duplicate
   • Information is denied
5. Submit your feedback with supporting details

Your feedback updates the modified value in AIS, and the TIS summary adjusts accordingly. This modified value is what gets pre-filled in your ITR.

Important: Submitting feedback does not mean the department automatically accepts your version. They may seek further clarification during assessment.

Why You Must Check Form 26AS & AIS Before Filing ITR

1. Avoid notices: The department auto-matches your ITR with AIS data. Any unreported income triggers notices under Section 143(1) or 148
2. Claim correct TDS credit: You can only claim TDS credit for amounts reflected in Form 26AS
3. Pre-filled ITR accuracy: The e-filing portal pre-fills your ITR from AIS/TIS data. Verify before submitting
4. Identify unknown deductions: Sometimes entities deduct TDS without your knowledge (e.g., fixed deposit interest, rent)
5. High-value transaction scrutiny: Large cash deposits, property purchases, or share transactions in AIS must be properly reported in your return
6. Choose the right ITR form: Understanding all income sources from AIS helps you select the correct ITR form

Tips for a Smooth Tax Filing Experience

• Check AIS early — Do not wait until the filing deadline. Review AIS at least a month before filing
• Download and save — Keep PDF copies of both Form 26AS and AIS for your records
• Link your PAN with Aadhaar — This is mandatory for accessing the e-filing portal. If you need a PAN, check our guide on applying for a PAN card
• Compare all three — Cross-reference Form 26AS, AIS, and your own records (Form 16, bank statements, broker statements)
• Submit AIS feedback promptly — If you find errors, submit feedback before filing so the pre-filled data is corrected

Frequently Asked Questions

Is Form 26AS the same as AIS?

No. Form 26AS is primarily a tax credit statement showing TDS, TCS, advance tax, and self-assessment tax. AIS is a broader statement that includes high-value financial transactions, securities trading, property transactions, and more. AIS is designed to eventually replace Form 26AS.

How often is Form 26AS updated?

Form 26AS is updated after the deductor files the quarterly TDS return. Typically, it takes 10–15 days after the TDS return filing date for entries to appear.

Can I file my ITR if Form 26AS shows less TDS than Form 16?

You should claim TDS only up to the amount reflected in Form 26AS. If there is a shortfall, contact your employer to file or correct the TDS return before you file your ITR.

What should I do if AIS shows a transaction I did not make?

Use the feedback option in AIS to mark the transaction as "Information is denied." Provide supporting details. The Income Tax Department may investigate the reporting entity.

Is it mandatory to check AIS before filing ITR?

While not legally mandatory, it is strongly recommended. The department uses AIS data to verify your return. Any mismatch between your ITR and AIS can result in a defective return notice or a demand notice.

Can I access Form 26AS without registering on the e-filing portal?

Yes, you can access Form 26AS through your bank's net banking portal if your PAN is linked to the bank account. However, AIS is only accessible through the income tax e-filing portal.

What is the difference between TIS and AIS?

AIS shows individual transaction-level details reported by various entities. TIS is an aggregated summary derived from AIS, showing category-wise totals that are used for pre-filling your ITR.