TDS, TCS, AIS, Form 26AS and Form 168
How to download and read your AIS
Your AIS is the Income Tax Department's record of income and transactions against your PAN. Learn how to get it, which format to choose, how the two parts and seven sections are laid out, and how to read the columns.
On this page
You download your AIS from the Income Tax portal after logging in, choosing the tax year and picking a file format: PDF, JSON or CSV. Read it in two parts: Part A has your general details, and Part B has seven sections of information. The TIS summary then shows the figure the department will pre-fill in your return.
Steps to download
- Log in to the Income Tax portal with your PAN and password.
- On the dashboard, click Annual Information Statement (AIS). Another route is e-File > Income Tax Return > View AIS.
- Click Proceed to go to the AIS site, then click the AIS tile.
- Choose the tax year. AIS and TIS are published through the year, so you can open the year still running as well as earlier ones.
- Open AIS for the entry-level view or TIS for the category summary.
- Download in PDF, JSON or CSV.
For a quick read use the PDF. For a spreadsheet or to compare many rows use CSV. JSON is for software. If you use TaxCare, it can fetch the AIS for you from the portal, so you do not have to download and key in anything. See below.
How the AIS is laid out
Part A: general information
PAN, Aadhaar number, name, date of birth, mobile number, email and address. Check these first. A wrong mobile number or address can mean you miss a notice.
Part B: the seven sections
Section | What it holds |
|---|---|
B1 | Tax deducted or collected at source (TDS, TCS), by section code |
B2 | Specified financial transactions (SFT), such as cash deposits, share and fund purchases and sales, property deals |
B3 | Payment of taxes (advance tax, self-assessment tax) |
B4 | Demand and refund |
B5 | Pending proceedings |
B6 | Completed proceedings |
B7 | Other information, such as foreign remittances and GST turnover |
Each section is split into categories. There are 57 information categories in the current edition, such as Salary, Interest from savings bank, Dividend, Sale of securities and units of mutual fund, Cash deposits, and Business receipts.
Reading the columns
Levels of detail
- Entry level: one row per transaction, each with a unique transaction sequence number. This is where feedback is recorded.
- Source level: a total per bank, employer or other source. Duplicates are marked here.
- Category level: a total per category, shown in TIS.
Two values
For each entry you see:
- Reported by source: what the bank, employer or other party reported.
- Modified value: the figure after any feedback you gave.
The TIS columns
Column | Meaning |
|---|---|
Value reported by source | The raw total |
Value processed by system | After removing duplicates |
Value accepted by taxpayer / confirmed by source | After your feedback and the source's response; this is what pre-fills the return |
What to check
- Salary and its TDS: compare with your Form 16. See Form 16 does not match AIS.
- Interest and dividends: every bank and company that paid you. These are often forgotten.
- Sale of securities and mutual funds: compare with your broker statement. See capital gains statement from your broker.
- Cash deposits and large transactions that may need an explanation.
- TDS rows: compare with Form 26AS (up to the tax year 2025-26) or Form 168 (from 2026-27).
- Anything that is not yours or not correct: give feedback. See how to give feedback on wrong AIS entries.
A note on section codes in the TDS rows
TDS rows carry a code. Up to the tax year 2025-26 the code is the 1961 Act section, such as 192 for salary or 194A for interest. Under the Income-tax Act, 2025 the same rows are mapped to sections 392 and 393; for example salary is 392 and interest from deposits is in 393(1). In Form 168 the row shows a four-digit TRACES code, which a legend maps to the section. See Form 26AS vs Form 168 and the TDS rate chart for the tax year 2026-27.
Mistakes to avoid
- Treating the AIS as final truth. It is what sources reported, and sources can be wrong.
- Ignoring a row because it is small. Many small interest rows add up.
- Filing before you check the year's latest AIS. Information can be added until close to filing.
- Sharing your AIS file. It holds your PAN, Aadhaar, address and income.
How TaxCare helps
TaxCare can bring in your AIS, TIS and Form 26AS or Form 168 from the portal in one go with your consent, and compare them with each other and with your return, so you see mismatches before you file. It uses the higher income figure as a starting point and takes TDS credit only from the tax credit statement. See what is AIS and pricing.
This guide gives general information and is not professional tax advice.
Questions on this topic
Which formats can I download the AIS in?
The portal offers the AIS as a PDF, JSON or CSV file.
What is the difference between AIS and TIS?
AIS shows each entry reported against your PAN. TIS is a summary by category after removing duplicates, and its final column is the figure used to pre-fill your return.
How often is the AIS updated?
Information is published in stages through the year as sources report it. Check it again just before you file.
Do I need to check AIS before filing?
Yes. The department compares your return with it, so a difference can lead to a notice.
Ready to file your ITR?
TaxCare fetches your AIS and TDS from the Income Tax portal, checks every figure and files the return that saves you the most. 25% off your first filing.