How do AIS and Form 26AS differ? – myITreturn Help Center

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Applicable use: Income reconciliation and ITR preparation
Platforms: Income-tax e-Filing portal, Compliance Portal and TRACES

The Annual Information Statement (AIS) and Form 26AS both contain tax-related information, but they serve different purposes. AIS provides a broader view of financial information reported against a PAN, while Form 26AS is primarily used to verify tax credits and related tax records.

AIS vs Form 26AS

Point	AIS	Form 26AS
Main purpose	Broad information view for income and transaction reconciliation.	Verification of TDS, TCS, tax payments, refunds and other tax-credit information.
Typical information	TDS/TCS, interest, dividends, securities, mutual funds, property, foreign remittances, SFT data and other reported information.	TDS/TCS credits, advance/self-assessment tax, refunds, specified transactions and related tax records available in the statement.
Summary	Taxpayer Information Summary (TIS) shows category-wise processed and derived values.	No separate TIS summary.
Feedback	The taxpayer can submit feedback on individual information entries.	The taxpayer cannot directly edit the statement; the deductor, collector or tax-payment record must be corrected.
Access	Available through the AIS/Compliance Portal from the e-Filing account.	Accessed through the e-Filing portal and redirected to TRACES.

Neither statement replaces your own records. AIS can contain duplicates, incorrect reporting or non-taxable transactions. Form 26AS may not show a credit until the deductor or bank correctly reports it.

What Is TIS?

TIS is a category-wise summary generated from AIS. It shows reported values and processed values after considering information and taxpayer feedback. The prefill system may use derived values, but the taxpayer remains responsible for reporting the correct income.

How to Download AIS and TIS

Log in to the Income-tax e-Filing portal.
Open Annual Information Statement from the available menu or Pending Actions area.
Proceed to the Compliance Portal.
Select the financial year.
Open AIS or TIS and download the PDF, JSON or CSV format available.

How to Download Form 26AS

Log in to the e-Filing portal.
Open the service for viewing Form 26AS.
Continue to the TRACES website.
Select the assessment year and preferred format.
Download and compare it with TDS certificates and tax challans.

How to Submit AIS Feedback

Open the relevant AIS entry, select the appropriate feedback option and enter the corrected amount or explanation. Retain supporting documents. Feedback updates the AIS/TIS processing; it does not automatically amend the source entity’s return or remove a Form 26AS mismatch.

High-value transaction response is separate. Where the Department starts an e-Campaign or e-Verification issue, respond through the Compliance Portal under the relevant campaign. Merely giving AIS feedback may not complete that response.

Which Statement Should You Follow?

Use Form 26AS to verify credit for TDS, TCS and tax payments.
Use AIS/TIS to identify income and financial transactions requiring review.
Use Form 16, Form 16A, bank statements, broker reports and your books to determine the correct taxable amount.
Do not omit genuine income only because it is absent from AIS or Form 26AS.

Best filing practice: Reconcile all three layers—your records, AIS/TIS and Form 26AS—before filing the ITR.

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