Form 26AS, AIS and TIS — How to Download Each, What the Three Statements Contain (TDS, TCS, SFT, Interest, Dividends, Property, Shares, Foreign Remittances), Who Reports Your Data to the Department, How to Give Feedback on Wrong Entries, and Why Your ITR Must Match Them
26AS
Tax credit statement — TDS, TCS, taxes paid, refunds, demands
AIS
Annual Information Statement — 50+ categories of financial data reported by third parties
TIS
Taxpayer Information Summary — the aggregated 'derived' values the department expects in the ITR
Feedback
Every AIS entry can be marked correct, duplicate, not mine, or wrong amount — before you file
Guide by BookMyCA's Chartered Accountants · pan-India serviceLast verified against official guidelines on 7 September 2026.
Video Explanation & Insights
How to check TDS (26AS) and AIS/TIS on the income tax website: a step-by-step guide
5 videos on this topic
What each statement contains
| Statement | Contents | Use |
|---|---|---|
| Form 26AS | Part-wise: TDS by each deductor (TAN, section, amount), TCS, advance tax and self-assessment tax challans, refunds paid with interest, TDS on property/rent (26QB/26QC), defaults; SFT and other high-value data moved to AIS from AY 2023-24 | Claim TDS/TCS and taxes paid exactly as shown; reconcile deductor-wise with Form 16/16A |
| AIS (Annual Information Statement) | Part A — general information; Part B — TDS/TCS, SFT (savings and FD interest, dividends, sale/purchase of securities and mutual funds, property, cash deposits, credit-card payments, foreign remittances, time deposits), payment of taxes, demands and refunds, other information (salary, rent, GST turnover, business receipts, foreign travel, electricity above ₹1 lakh) | The department's picture of your income; each entry carries a 'reported value' and, after feedback, a 'modified value' |
| TIS (Taxpayer Information Summary) | Category-wise aggregates of AIS — processed value (after removing duplicates) and derived value (after your feedback) for interest, dividends, sale of securities, salary, rent, business receipts, purchase of property etc. | The derived values are what CPC pre-fills into the ITR and compares against |
Downloading them from the portal
- 1Log in at incometax.gov.in (PAN and password; register first if new — the video walks through registration with the mobile and e-mail OTPs).
- 2Form 26AS: e-File → Income Tax Returns → View Form 26AS → confirm → you are redirected to TRACES → agree to the usage terms → 'View Tax Credit (Form 26AS)' → choose the assessment year (FY 2025-26 = AY 2026-27) and HTML or PDF (password: date of birth in DDMMYYYY).
- 3AIS: Services → Annual Information Statement → proceed → choose the financial year → the AIS tile opens Part A and Part B; download as PDF (same password) or JSON (for the offline utility); TIS is a separate download button on the same page.
- 4Read the AIS tabs — TDS/TCS Information, SFT Information, Payment of Taxes, Demand and Refund, Other Information — and expand each source to see the reporting entity (bank, registrar, sub-registrar, employer, broker).
- 5AIS can also be checked on the AIS mobile app (AIS for Taxpayer) with the same login and an MPIN.
AIS data arrives in waves: SFT for the year is largely in by 31 May, TDS by the deductors' return dates (Q4 by 31 May, so Form 16 by 15 June), and late corrections keep coming — download a fresh copy on the day you file, not the one from April.
Who reports what — the 'informers'
| Reporting entity | What it reports (SFT / TDS / other) | Threshold |
|---|---|---|
| Banks and post offices | Savings and FD interest (all), cash deposits in savings ≥ ₹10 lakh and current ≥ ₹50 lakh, FDs ≥ ₹10 lakh, credit-card payments ≥ ₹1 lakh cash or ₹10 lakh otherwise, foreign remittances under LRS and TCS | Interest is reported without threshold since 2021 |
| Companies and registrars (RTAs), depositories | Dividends paid, share buybacks, purchase and sale of listed securities and mutual funds (with values), bonus/split | All transactions |
| Sub-registrars | Purchase or sale of immovable property ≥ ₹30 lakh (stamp value) | ₹30 lakh |
| Employers | Salary and TDS (Form 24Q), perquisites | All |
| Tenants and buyers | TDS on rent above ₹50,000 a month (194-IB), on property above ₹50 lakh (194-IA) | — |
| GST system | Turnover reported in GSTR-3B, TDS/TCS under GST | All registered persons |
| Brokers and exchanges | Trade data, F&O turnover, STT | All |
| Foreign jurisdictions | Bank accounts and income abroad under CRS/FATCA exchange | — |
| Others | Foreign travel spends, electricity bills above ₹1 lakh, hotel bills, purchase of jewellery/vehicles (through TCS), donations claimed (10BD) | Various |
The 'khabri' of the old video is now a data pipeline: nobody needs to tip off the department about a fixed deposit or a flat — the bank and the sub-registrar already have. Informants matter for cash and benami dealings; everything through the banking system is already in the AIS.
Reconciling before you file
- 1TDS: every Form 16/16A entry must appear in 26AS with the same TAN and amount; claim only what 26AS shows — a deductor's unfiled or wrong-PAN return means your claim is trimmed under 143(1).
- 2Interest: add every bank and post-office interest line from the AIS (savings, FD, RD, NSC accrual) to 'other sources'; the AIS shows gross interest, so also check TDS at 10% (or 20% without PAN) against 26AS.
- 3Securities: compare the AIS sale values with your broker/mutual-fund capital-gains statements; AIS often lists SIP redemptions, switches and STP transfers as sales — they are, for tax; report gains or losses in Schedule CG.
- 4Property: the AIS shows the stamp-duty value; if the agreement value is lower by more than 10%, section 50C/56(2)(x) consequences follow — plan before registration, not at filing.
- 5Dividends: aggregate across demat accounts and confirm quarter-wise for advance tax; TDS at 10% above ₹10,000 per company is in 26AS.
- 6Business receipts and GST turnover: the ITR's turnover must be explainable against the GST figure (differences: exempt supplies, timing, branch transfers).
- 7Feedback: for each wrong entry — 'Information is not fully correct', 'relates to other PAN/year', 'duplicate', 'denied' — submit through the AIS 'Optional' feedback button; the source may be asked to confirm, and the TIS derived value updates. Keep the acknowledgement.
What happens when the return does not match
- •Section 143(1) intimation: CPC adds income visible in AIS/26AS that the return omitted or trims TDS not in 26AS — a demand or a smaller refund, with a 30-day window to agree or file a rectification/revised return.
- •e-Campaign / e-Verification (section 133C): an SMS and e-mail asking you to confirm or explain a high-value transaction on the Compliance Portal; respond within the time given — ignoring it escalates to a notice.
- •Section 148A reassessment: for income that escaped assessment (large AIS entries never reported), within three years (ten years above ₹50 lakh of escaped income).
- •Penalty: under-reporting 50% and misreporting 200% under section 270A; interest under 234B/C on the tax.
- •A revised return (by 31 December) or an updated return (ITR-U, within four years with additional tax) corrects an omission before the notice — cheaper than after.
26AS and AIS: questions we are asked
Ask the deductor to file or correct the TDS return; claim only the 26AS amount now and revise the return when the correction reflects.
It is probably a switch, STP or SIP redemption reported by the AMC — check the fund statement; if genuinely wrong, submit AIS feedback 'information is not correct'.
Declare the correct amount per your records; the AIS is the department's information, not the law. Use feedback for wrong entries and keep the proof.
TIS removes duplicates and applies your feedback; the derived value is what the ITR pre-fill uses — check it, then override with correct figures in the return if needed.
Yes — savings-account cash deposits aggregating ₹10 lakh or more and current-account deposits of ₹50 lakh or more in a year, plus purchases of drafts and FDs in cash.
Yes — every return we file starts from a fresh 26AS/AIS/TIS download and a line-by-line reconciliation, with feedback submitted where needed.