Tax guide

AIS Explained for AY 2026-27 ITR Filing

Understand Annual Information Statement, TIS, Form 26AS differences, feedback handling, and the checks to complete before filing your return.

Published 2026-05-24

Understand What AIS Shows

AIS gives a wider view of reported taxpayer information than Form 26AS alone.

  • Review general information, TDS/TCS, SFT information, tax payments, demand/refund details, and other reported information
  • Use TIS as the category-wise summary used for return prefilling where applicable
  • Remember that AIS may not contain every transaction, so your own books and bank records still matter

Download and Compare

Match AIS/TIS, Form 26AS, and your return working before submitting.

  • Download AIS and TIS from the income tax portal
  • Download Form 26AS and match TDS/TCS credits
  • Compare salary, interest, dividend, capital gains, tax payments, and refund/demand information
  • Mark every difference as corrected, explained, or pending review

Use Feedback Carefully

Provide AIS feedback only when you have supporting records.

  • Identify duplicate, incorrect, or not-taxable entries
  • Check whether the source has confirmed or modified the information
  • Keep evidence for every feedback item
  • Re-check the accepted value before filing

File With a Reconciliation Trail

Leave a clean trail between data sources and the final return.

  • Save AIS/TIS and Form 26AS PDFs used for filing
  • Save the final computation and return acknowledgement
  • Attach notes for mismatches resolved outside AIS feedback
  • Track post-filing intimation or demand notices