Form 26AS & AIS: Your Tax Statements Explained
Before you file, the income tax department already knows a lot about your year. Form 26AS and the AIS are where that information lives — and reconciling them is what keeps notices away.
Reconcile & file with a CAForm 26AS is your tax-credit statement — the TDS, TCS and tax payments credited against your PAN. The AIS (Annual Information Statement) is far broader: a record of the financial transactions reported about you, from salary and interest to shares and property. Reconcile both before you file — mismatches are what trigger notices.
What is Form 26AS?
Form 26AS is a consolidated tax-credit statement tied to your PAN. It's where you confirm that the tax deducted on your behalf actually reached the government.
TDS
Tax deducted from your salary, interest, rent and other income.
TCS
Tax collected at source on certain purchases and remittances.
Advance & self-assessment tax
Any tax you paid directly during or after the year.
Refunds
Income-tax refunds issued to you during the year.
If a deductor took TDS but it doesn't show in 26AS, it hasn't been deposited — chase it before you file, or you'll lose the credit.
What is the AIS?
The Annual Information Statement is a much wider picture — nearly every financial footprint reported to the department against your PAN, whether or not any tax was deducted.
What it captures
Salary, interest from savings and deposits, dividends, share and mutual-fund transactions, property purchase or sale, foreign remittances and more — reported through SFT and other channels.
Reported vs modified value
Each entry shows the reported value and a modified value. If something is wrong, you can submit feedback — mark it incorrect, duplicate, or relating to another person.
The TIS summary
The Taxpayer Information Summary (TIS) is a simple, category-wise digest of your AIS — and it's what pre-fills parts of your return.
Form 26AS vs AIS
They overlap on tax credits, but the AIS goes much further. Use 26AS to confirm your TDS, and the AIS to make sure no income has been left out.
Why reconcile before you file
The department pre-fills your return from the AIS and 26AS. If your filed figures don't match what it already has, that gap gets flagged.
Numbers match
Your return lines up with the AIS — it sails through processing.
Numbers don't match
Income in the AIS that you didn't report can bring a notice, or a demand under scrutiny.
Reconciling Form 16, your bank and broker statements, and the AIS — then correcting anything wrong with AIS feedback — is the single best way to file a notice-proof return.
How to access 26AS & the AIS
Both live on the income tax e-filing portal, behind your login.
Log in to the portal → e-File → Income Tax Returns → View Form 26AS. You'll be taken to the TRACES site to view and download it.
Log in → open the AIS from the dashboard or Services menu. Download the AIS and TIS, and submit feedback on any entry that's wrong.
Let a CA reconcile and file it right
Cross-checking the AIS against your Form 16, bank and broker records — and raising feedback where it's wrong — is fiddly and easy to get wrong. Send your details on WhatsApp and a Chartered Accountant reconciles everything and files a clean, notice-proof return.
Reconcile my AIS & fileForm 26AS & AIS — FAQs
What is Form 26AS?
Form 26AS is your annual tax-credit statement, linked to your PAN. It shows the TDS and TCS deducted on your income, advance and self-assessment tax you paid, and any refunds issued — so you can confirm your tax credits before filing.
What is the AIS?
The Annual Information Statement is a comprehensive record of the financial transactions reported about you — salary, interest, dividends, shares, mutual funds, property and more — whether or not any tax was deducted.
What is the difference between Form 26AS and AIS?
Form 26AS focuses on tax credits, while the AIS is much wider and covers all reported income and transactions. Use 26AS to confirm TDS, and the AIS to make sure no income is missed.
What should I do if my AIS is wrong?
You can submit feedback on the portal against any incorrect entry — marking it as wrong, duplicate, or relating to another person — and the AIS shows your modified value alongside the reported one.
Where can I download Form 26AS and the AIS?
Both are on the income tax e-filing portal. Form 26AS is under e-File → Income Tax Returns → View Form 26AS (via TRACES); the AIS is on your dashboard or under Services.
Why does reconciling matter?
The department pre-fills your return from the AIS and 26AS. If your filed figures don't match, the gap can trigger a notice — so reconciling first keeps your return clean.
File a return that matches your AIS
Send your Form 16 and details on WhatsApp — a Chartered Accountant pulls your 26AS and AIS, reconciles every figure, fixes mismatches, and files a clean return that won't invite a notice.
Get my return reconciled & filedThis explainer on Form 26AS and the AIS is for AY 2026-27 (FY 2025-26) and is for general information only — not tax, legal or financial advice. The contents and portal navigation of these statements are set by the Income Tax Department and may change. Confirm the current position on the official e-filing portal, or consult a Chartered Accountant, before filing.