Annual Information Statement: What is AIS, How to Check, Password Format And Feedback

The Annual Information Statement (AIS) is a summary of key financial transactions and income for the year. For FY 2025-26, it includes details such as TDS deducted, interest earned on savings and fixed deposits, purchase and sale of shares or mutual funds, high-value transactions like property or vehicle purchases, and more.

Key Highlights of Annual Information Statement (AIS)

• Provides a comprehensive view of your financial transactions, including income, TDS/TCS, taxes paid, and high-value transactions.
• Covers more information than Form 26AS, such as interest income, dividend income, securities transactions, and foreign remittances.
• Allows taxpayers to review and provide feedback on any incorrect or mismatched information.
• Helps ensure accurate ITR filing by enabling easy verification of income and tax details reported against your PAN.

What is AIS Income Tax?

The Annual Information Statement or AIS is a summary of a taxpayer's information as reported by various organizations from which taxpayers have received any benefit, whether in cash, kind or otherwise. It includes new information – interest, dividend, securities transactions, mutual fund transactions, foreign remittance information, etc. for FY 2025-26.

Summary of AIS information is in the form of Taxpayer Information Summary (TIS) for ease of filing return (All the information will be pre-filled in your return). Taxpayers will be able to submit online feedback on AIS’s information. It can be download in PDF and JSON formats, and category-wise transactions can be downloaded in CSV format as well.

While AIS serves as a helpful statement for reference when filing an income tax return (ITR), it is not an absolute or conclusive document. Despite information shown in the AIS, the taxpayers are still required to independently declare all sources of income.

Annual Information Statement (AIS) Download: Step-by-Step

Follow these steps to download your Annual Information Statement (AIS):

Step 1: Log in to the Income Tax e-Filing portal using your PAN and password.

Step 2: Navigate to Services > Annual Information Statement (AIS) and click "Proceed".

Step 3: You will be redirected to the Compliance Portal. On the AIS home page, you can view both the Taxpayer Information Summary (TIS) and Annual Information Statement (AIS).

Step 4: Select the relevant financial year for which you want to view the statement.

Step 5: Click on the respective AIS or TIS tile to view the details.

Step 6: To download the statement, click the Download icon available on the respective tile. The TIS can be downloaded in PDF format, while the AIS can be downloaded in PDF or JSON format.

What is AIS Password: How to Open AIS?

AIS password is PAN (in lower case) followed by the date of birth in the format DDMMYYYY without any space. For non-individual assessees, date of incorporation needs to be entered instead of date of birth. 

For example, if the PAN is AAAAA1234A and the date of birth is 28th July 1997, the AIS password will be aaaaa1234a28071997.

What are the Different Types of Information Shown in AIS?

The information is displayed in two parts. Part A and Part B.

PART A - General Information 

It displays general information such as PAN, masked Aadhaar number, name, date of birth/incorporation/formation, contact details of the taxpayer. 

PART - B 

• TDS/TCS Information – Information related to TDS/TCS is displayed here. The Information code of the TDS/TCS, Information description and Information values are shown. 
• SFT Information – Information received from reporting entities under Statement of Financial transaction (SFT) is displayed. The SFT code, Information description and Information value is made available. 
• Payment of Taxes – Information relating to taxes such as advance tax and self-assessment tax is shown. 
• Demand and Refund -Details of the demand raised and refund initiated (AY and amount) during a financial year. 
• Other Information: – Details of the information received from the other sources, such as data pertaining to Annexure II salary, Interest on refund, outward foreign remittance/purchase of foreign currency etc., is displayed here.

In the below screenshot of AIS, you can see that all types of information are displayed. For example- for interest earned on the savings bank account-account number and type, account status, source code, the aggregate amount of interest from savings account from the said source is displayed.

Similarly, you can see the information of securities sold during the year with the date of sale/transfer, security class and name, asset type, quantity, etc. The information also displays the count of the transactions.

Choosing Between AIS and Form 26AS

In case of variation between the TDS or TCS information or the details of tax paid as displayed in Form 26AS vs AIS, Form 26 AS holds prevalence. However, it is necessary to analyse the correctness of both the information, and raise feedback in AIS, whenever an error is noted. 

However, if you have already filed your income tax return and have found additional info in AIS, you can revise the return.

Example

If the taxpayer has earned Rs 1,700 savings account interest and Rs 42,000 interest on deposits from XYZ bank during the financial year, Form 26AS will only display Rs 42,000 deposit interest details on which TDS is deducted. At the same time, the annual information statement will show both the transaction details. 

In addition, the taxpayer can also see the bank account details from where the income was received, for example, bank name, bank account number, account type, etc. Similarly, it will display all other financial information of the previous year, such as rent received, salary, dividends, etc.

Difference Between AIS and TIS

The following table presents the key differences between AIS and TIS:

Difference Between Form 26AS and AIS

The following table differentiates the key differences between AIS and Form 26AS.

AIS - Income Tax Act 2025 Updates

With the Income Tax Act, 2025 being implemented, Form 26AS/AIS is replaced by Form 168 of the Income Tax Act, 2025. However, for the current assessment year (AY 2026-27; FY 2025-26), Form 26AS/ AIS still holds relevance, since it has information related to income earned and TDS deducted from 1st April 2025 to 31st March 2026. The following table presents the key information related to Income Tax Act 2025 transition in this context.

Correcting Errors in Your AIS Data

If any information or financial transaction on AIS is shown to be incorrect, the taxpayers can submit feedback to request corrections, as AIS display both:

• Reported value (value reported by the reporting entities), and 
• Modified value (i.e. the value after considering the taxpayer's feedback) for each type of information, i.e. TDS, Statement of Financial Transaction (SFT) and various other information.

What to do when AIS has errors?

• The AIS will include information that is presently available with the income tax department. 
• There may be chances that the data of a particular period is not received or updated. 
• Hence, the taxpayers should check all related information and report complete and accurate information in the income tax return. 
• The taxpayer should also follow the feedback mechanism to report errors in AIS. The steps for filing feedback are given above. 
• This mismatch between AIS and ITR will be considered as underreporting of income unless you rectify the errors in AIS. As a consequence, you may have to pay hefty penalties and interest.

How to Submit Feedback in AIS?

The taxpayer can submit AIS feedback online or through offline mode. Through online mode, AIS feedback can be submitted only in the AIS section of the compliance portal. Let us see where to submit the feedback in the AIS section. To rectify the mistakes in AIS, follow these steps:

• Go to the Annual Information Statement (AIS) tab (as discussed above). You can find various sections, such as TDS/TCS information, SFT information, payment of taxes, demand and refund and other information. 

For example (refer to the below screenshot), if you go to the SFT information section and select the information where you want to submit the feedback, click on the information.

• On expanding the information category, you can choose the button ‘Optional’ to submit the feedback.
• It will ask you to choose the feedback type. 
• The information will reflect the modified figure in bracket.The modified value will be used to update the derived value in the Taxpayers Information Summary (TIS).
• The derived value is then used to prefill the ITR form of the taxpayer.

AIS Correction Status Update

The Income Tax Portal has a functionality that displays the status of AIS correction or feedback of the taxpayer. It will display the whether the feedback or correction from the taxpayer has been accepted partially, fully or rejected by the Source(person responsible for uploading information in AIS). 

These are the options that will be displayed for status of feedback confirmation from source:

This new feature aims to boost transparency by presenting relevant information directly in the taxpayer's AIS. It represents yet another step by the Income Tax Department to streamline compliance and improve taxpayer services. 

AIS Mobile App

The Income Tax Department has launched AIS mobile app, which provides a comprehensive view of all the information available on Annual Information Statement. This app is available on both Android and Apple operating systems.  

Final Word

It is important to understand that AIS only provides a summary of financial information transactions and may not always reflect the complete or accurate information of a taxpayer's income or financial transactions. Therefore, even if certain income is not reflected in the AIS, the taxpayers are still legally obligated to report it in the ITR.

Also Read: Form 16 Vs AIS