AIS vs TIS: the difference

AIS (Annual Information Statement) is the full, transaction-level list of what banks, employers, brokers and others have reported about you. TIS (Taxpayer Information Summary) is the summary of that list by category, after duplicates are removed. The return pre-fills from the TIS, so check the TIS for the figure and the AIS for the rows behind it.

The difference at a glance

The three levels

• Level 1 (L1): one row per transaction, each with a unique transaction sequence number. Feedback is always recorded here.
• Level 2 (L2): a total for each source, such as one bank or one employer. Duplicates are marked at this level.
• Level 3 (L3): a total for each category, shown in TIS only.

The columns in TIS

For each category the TIS shows three values in order:

1. Value reported by source: what the bank, employer or broker reported.
2. Value processed by system: after the department removes duplicates, such as a dividend reported both under TDS and as a financial transaction.
3. Value accepted by taxpayer or confirmed by source: after any feedback. This is the one the pre-fill uses.

Giving feedback

On an AIS entry you can say:

• Information is correct.
• Information is not fully correct.
• Information relates to another PAN or another year.
• Information is a duplicate or included in other information.
• Information is denied.
• Customised feedback.

The source can confirm or deny negative feedback. If it denies it, the source's value is restored in the TIS. Some feedback is flagged for the source to confirm.

Feedback does not change your duty to report your real income. It corrects the department's record.

Categories

The information is grouped into 57 categories in the May 2026 edition of the handbook, such as salary, rent received, dividend, interest from savings bank, interest from deposit, sale of securities and units of mutual funds, and sale of land or building. The older edition had 59. The AIS has Part A (your general details) and Part B (sections B1 to B7: TDS and TCS, financial transactions, tax payments, demand and refund, pending proceedings, completed proceedings and other information).

See what is AIS.

Which one is right when they disagree

They rarely disagree on the facts, but they can on figures:

• If the TIS is lower than the AIS, duplicates were probably removed or your feedback was accepted.
• If the AIS shows a row you do not recognise, give feedback and find out what it is before filing.
• For tax credit, neither AIS nor TIS decides. Only TDS and TCS shown in Form 26AS (tax years up to 2025-26) or Form 168 (from 2026-27) can be claimed.

Income is cross-checked across all three, and the highest reasonable figure is the safe one to report. If you report less than the department shows, expect a notice. See Form 26AS vs Form 168.

A checking routine before you file

1. Download the AIS and the TIS for the tax year.
2. Compare the TIS category totals with your own records.
3. Open the AIS rows for any category that does not match.
4. Give feedback on wrong or duplicate rows.
5. Compare TDS in the AIS with Form 26AS or Form 168.
6. File, and keep a copy of both statements.

How TaxCare helps

TaxCare fetches your AIS, TIS and Form 26AS or Form 168 from the Income Tax portal after an OTP, shows them side by side and cross-checks income across them. It points out where your figures differ from the department's before you file, so you do not find out through a notice. Feedback itself is given on the portal. See pricing, or ask a Tax Expert to review a mismatch.

This guide gives general information and is not professional tax advice.