Introduction
Every time you prepare to file your Income Tax Return, three documents matter the most: Form 26AS, AIS (Annual Information Statement), and TIS (Taxpayer Information Summary). Many taxpayers either confuse these documents or skip checking them entirely. Both mistakes lead to mismatches, tax notices, and delayed refunds.
So, what exactly are these three documents, how are they different from each other, and which one should you check first? This guide answers all of that clearly and practically.
What is AIS (Annual Information Statement)?
The Income Tax Department introduced AIS in November 2021 as a major upgrade over Form 26AS. AIS is a far more detailed document that goes beyond tax credits and covers virtually every financial transaction linked to your PAN.
AIS includes:
- Salary income
- Interest income from banks and post offices
- Dividend income
- Capital gains from stocks, mutual funds, and property
- Property purchases and sales
- Foreign remittances
- GST turnover for registered businesses
- TDS and TCS details (same as Form 26AS, but at a more granular level)
In simple terms, AIS is what Form 26AS would look like if it tracked everything, not just tax deductions. The data in AIS comes from multiple sources: banks, brokers, registrars, employers, and SFT filers. Because several sources report independently about the same transactions, duplicate entries are common and reviewing AIS carefully is essential.
What is TIS (Taxpayer Information Summary)?
TIS is not a separate standalone document. It is the summarized version of your AIS. While AIS lists every individual transaction, TIS groups them into clean categories with net totals after de-duplication.
For example if your AIS shows 12 separate mutual fund redemptions across the year, TIS shows one net capital gains figure after processing all of them. This makes TIS far easier to read and directly useful when filling in your ITR.
TIS shows two values for each income category:
- Processed value: What the system calculates based on all reported data after applying de-duplication rules
- Accepted value: What you confirm after reviewing and submitting your feedback in AIS
The accepted value in TIS is what the ITR portal uses for pre-filling your return, wherever that feature is available.
What is Form 26AS?
Form 26AS is the oldest of the three documents. It is a consolidated annual tax credit statement that the Income Tax Department issues against your PAN for a given financial year.
Form 26AS contains:
- TDS deducted by employers, banks, tenants, and others
- TCS (Tax Collected at Source)
- Advance tax and self-assessment tax paid by you
- Income Tax refunds received during the year
- High-value financial transactions reported under SFT (Statement of Financial Transactions)
Important 2025 update: Under the new Income Tax Act 2025, Form 26AS is now officially referred to as Form 168. The content and purpose remain the same, but the updated act uses this new name. Your existing Form 26AS on the income tax portal continues to work normally.
Form 26AS vs AIS vs TIS: Complete Comparison
| Particulars | Form 26AS (Form 168) | AIS | TIS |
|---|---|---|---|
| Introduced | 2003 (updated over time) | November 2021 | November 2021 |
| Data scope | TDS, TCS, refunds, SFT summary | All financial transactions linked to PAN | Summarized version of AIS |
| Level of detail | Moderate | Very detailed, entry-level | Summary with category totals |
| Purpose | Verify tax credits before filing | Reconcile all income and transactions | Quick snapshot for ITR pre-fill |
| Feedback option | No | Yes, per transaction | Reflects AIS feedback automatically |
| ITR pre-fill | Partial | Indirect | Direct when available |
| Best for | Verifying TDS and advance tax | Traders, business owners, NRIs, property sellers | Salaried taxpayers with simple income |
How to Check AIS and TIS Online: Step-by-Step
Step 1: Log in to the Income Tax Portal- Visit incometax.gov.in and log in using your PAN, password, and captcha.
Step 2: Navigate to the AIS Section- After logging in, go to the Services tab and click on Annual Information Statement (AIS).
Step 3: View or Download AIS and TIS- Select the relevant financial year. You can view the documents online or download them as PDF, JSON, or CSV.
Step 4: Access the TIS Summary- Within the same AIS section, the TIS tab shows category-wise totals. Download it separately using the TIS tab option.
Password to Open the AIS and TIS PDF
The downloaded PDF is password-protected. The password is your PAN in uppercase followed by your date of birth in DDMMYYYY format.
For example, if your PAN is ABCDE1234F and your date of birth is 1 January 1985, the password is ABCDE1234F01011985.
How to Submit Feedback in AIS
If you notice an incorrect entry in AIS, you can submit feedback directly on the portal. Here is how:
- Log in and go to the AIS section
- Identify the transaction with the error
- Click the feedback icon next to that entry
- Select the correct option such as “Information is incorrect” or “Transaction not related to me”
- Add comments if needed and submit
- Check back after a few days to see the updated status
Once you submit feedback, TIS automatically updates to reflect your accepted values. So, always complete your AIS review and submit any corrections before filing your ITR. This ensures TIS carries the right figures for pre-filling.
Which Document Should You Check First Before Filing ITR?
This is the most practical question most taxpayers have. The recommended order is:
- Start with Form 26AS to verify that all TDS deductions and advance tax payments are correctly credited against your PAN
- Then review AIS to check all income sources including interest, dividends, capital gains, and property transactions
- Finally check TIS to confirm the net category totals match what you plan to declare in your ITR
If any figure in TIS does not match your own records, go back to AIS, find the relevant transaction, and submit your feedback before filing. Do not wait until after filing to resolve mismatches.
Conclusion
Form 26AS, AIS, and TIS each serve a specific and distinct purpose in the ITR filing process. Form 26AS gives you your tax credit summary. AIS gives you the complete picture of every financial transaction linked to your PAN. TIS gives you the clean, de-duplicated summary that feeds directly into your ITR pre-fill.
Used together in the right order, all three documents help you file an accurate return, prevent mismatches, and significantly reduce the chance of a notice from the Income Tax Department. Start with Form 26AS, review AIS carefully, correct any errors through feedback, and then confirm TIS before you file.
FAQs
Q1. What is the full form of AIS?
Annual Information Statement. It shows all financial transactions linked to your PAN for a given financial year.
Q2. What is TIS in income tax?
Taxpayer Information Summary. It is the category-wise summary of AIS used for pre-filling your ITR.
Q3. Is AIS replacing Form 26AS?
No. AIS is more comprehensive but both coexist. Under the Income Tax Act 2025, Form 26AS is now called Form 168.
Q4. Which is more reliable, AIS or Form 26AS?
Both serve different purposes. Use Form 26AS to verify TDS and tax credits. Use AIS to check all income and investment data.
Q5. What should I do if AIS shows wrong information?
Submit feedback on the AIS portal against the specific transaction. TIS updates automatically once your feedback is accepted.
Q6. What is the password to open the AIS PDF?
PAN in uppercase followed by date of birth in DDMMYYYY format. Example: ABCDE1234F01011985.
