TDS, TCS, AIS, Form 26AS and Form 168
What is AIS (Annual Information Statement)?
AIS is the Income Tax Department's complete record of income and transactions reported against your PAN by banks, employers, brokers and others. Learn what it contains, how it differs from TIS, and how to correct wrong entries.
On this page
The Annual Information Statement (AIS) is a statement on the Income Tax portal that shows the information the department holds about you. It includes your salary, interest, dividends, securities trades, property deals, tax deducted at source (TDS), tax collected at source (TCS), taxes paid, refunds and more. You should check it before you file your return.
What AIS shows
Banks, employers, brokers, registrars and other parties report information about you to the department. AIS collects it in one place, at transaction level. For each entry you can see:
- The value reported by the source, such as your bank.
- The modified value, after any feedback you gave.
You can download the statement as a PDF, JSON or CSV file.
The parts of an AIS
AIS has two parts.
Part A has your general information: PAN, Aadhaar number, name, date of birth, mobile number, email and address.
Part B has seven sections:
Section | What it covers |
|---|---|
B1 | Tax deducted or collected at source (TDS and TCS) |
B2 | Specified financial transactions (SFT), such as large cash deposits, credit card payments and share trades |
B3 | Payment of taxes, such as advance tax and self-assessment tax |
B4 | Demand and refund |
B5 | Pending proceedings |
B6 | Completed proceedings |
B7 | Any other information, such as foreign remittances, GST turnover or data from other agencies |
The 57 categories
The information is grouped into 57 categories, such as salary, rent received, dividend, interest from savings bank, interest from deposit, winnings from lottery, sale of securities and units of mutual funds, and sale of land or building. This is the count in the May 2026 edition of the department's AIS handbook, which follows the Income-tax Act, 2025. The older handbook, for earlier years, had 59.
AIS vs TIS vs Form 26AS vs Form 168
Document | What it is |
|---|---|
AIS | Every entry reported against your PAN, at transaction level |
TIS | The summary of the AIS by category, after de-duplication. The return pre-fill uses it |
Form 26AS | Annual tax statement with TDS, TCS and taxes paid. Used for tax years up to 2025-26 |
Form 168 | The statement that fills the same role under the Income-tax Act, 2025. Used from the tax year 2026-27 |
A simple rule: TIS tells you the number the department will pre-fill. AIS shows the rows behind that number. Form 26AS or Form 168 shows the tax credit actually deposited against your PAN, which is what you can claim as TDS or TCS.
How to check your AIS before filing
- Log in to the Income Tax portal and open your AIS.
- Pick the tax year you are filing for.
- Go through each category. Compare interest with your bank passbook, salary with Form 16, and share trades with your broker statement.
- Note any entry you do not recognise or that is wrong.
- Include all genuine income in your return, even if it is small.
How to give feedback on a wrong entry
For each entry you can choose one of these options:
- Information is correct.
- Information is not fully correct.
- Information relates to another PAN or year.
- Information is a duplicate or included in other information.
- Information is denied.
- Customised feedback.
The source of the information may confirm or deny your 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 replace reporting the right income in your return. The wording of the options on the portal may differ slightly from the handbook's.
Common AIS problems
- Duplicate entries. The same dividend may be reported under TDS and under an SFT code. The portal marks the lower one as a duplicate.
- Interest that does not match your passbook. Compare the AIS with your bank statements account by account, and give feedback on the entries that differ.
- Entries for someone else. If the PAN is wrong, give feedback that it relates to another PAN.
How TaxCare helps
TaxCare fetches your AIS, TIS and Form 26AS or Form 168 from the Income Tax portal after you confirm with an OTP. It compares them with each other and with the details you enter, takes the higher figure for income and takes tax credit from Form 26AS or Form 168 only. Lines that do not match are shown so you can look at them. If an entry needs correcting on the portal, a Tax Expert can advise.
This guide gives general information and is not professional tax advice.
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