AIS (Annual Information Statement)

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Akash Jhaveri

Income Tax
Last updated on January 24th, 2023

AIS (Annual Information Statement) is a detailed summary of the financial transactions in a financial year. It may well replace Form 26AS in the coming future. Let’s understand how it is going to impact taxpayers.

What is AIS?

Up until now, Form 26AS served as a consolidated annual tax statement which included details of any TDS that might have been deducted and deposited on your behalf, any Advance Tax or Self Assessment Tax paid, as well as records of high-value transactions that you may have made.

The Annual Information Statement is a comprehensive view of taxpayer information. In addition to Form 26AS, Annual Information Statement includes interest, dividends, securities transactions, mutual fund transactions, information on overseas remittances, demand/refunds issued and more.

TIS (Taxpayer Information Summary) is a summary statement aggregated by category. TIS has simplified the submission of returns. Taxpayers can download AIS/TIS in PDF, JSON, and CSV formats.

What are some of the important features of the AIS?

  1. AIS is a statement where you can review all the Incomes you have earned during the financial year .
  2. If the taxpayer feels that any incorrect information has crept in, they can submit that feedback online. Taxpayers can also submit the feedback offline via the AIS utility.
  3. If the taxpayer changes any information on the AIS, the derived information in the TIS will get updated in real-time. With the help of TIS, taxpayers can :
    a. Tally their security transactions with the broker statement.
    b. Cross-verify the dividends that they have received in the bank account with what is mentioned in AIS.
    c. Access information related to refund or demand for the previous year’s ITR.

How to view and download the Annual Information Statement?

Here are the steps to view and download the Annual Information Statement:

  1. Login to the income tax website

  2. From the dashboard click on “Annual Information Statement” under the “Services” tab

  3. Click proceed> you will be redirected to the AIS home page

  4. Select the AIS tab and the relevant Financial Year> you can view the AIS

  5. Now you can download the AIS either in PDF, CSV or JSON format.

What is the password to open AIS?

The PDF of the Annual Information Statement is password-protected. You must enter the PAN in lowercase and either the date of incorporation for non-individual taxpayers or the date of birth for individual taxpayers in the format DDMMYYYY without a space in order to open the file.

For example, if your PAN is ABCDE1235C and your birth date is January 20, 1995, your password will be abcde1235c20011995.

Reasons for Discrepancies in the AIS data and the Trading data:

The trading data being reflected in Annual Information Statement is based on inputs from agencies like depositories, property registrars, and asset management companies. Further, this includes receipt/income from different sources such as salary, interest, etc., or sale or purchase of securities such as equity shares, mutual funds, bonds, etc. Some of the reasons for mismatch are as below:

How to submit feedback ?

A facility has been provided to submit feedback online.

Feedback can be furnished by submitting multiple pieces of information in bulk. An AIS Utility has also been provided for taxpayers to view this and upload feedback in an offline manner.

The reported value and value after feedback will be shown separately in the AIS. In case the information is modified/denied, the information source may be contacted for confirmation.


What is the Difference between AIS and Form 26AS?

AIS is the extension of Form 26AS. Form 26AS displays details of property purchases, high-value investments, and TDS/TCS transactions carried out during the financial year. AIS additionally includes savings account interest, dividends, rent received, purchase and sale transactions of securities/immovable properties, foreign remittances, interest on deposits, GST turnover, etc. 

Is there any confirmation that will be received on the submission of AIS feedback?

Yes, after the successful submission of your feedback on AIS information, the activity history tab will be updated, and you will be able to download the Acknowledgement Receipt of the same. Email and SMS confirmations for the submission of feedback will also be sent.

In what all formats can I download my Annual Information Statement?

Annual Information Statement files are available in PDF, JSON, and CSV formats for download.

Got Questions? Ask Away!

  1. I have the same issue.

  2. Hi I have done a total investment of "Rs. 113994.3000 " to ELSS for FY21-22, I have downloaded this info from zerodha coin for FY21-22. But the complete amount is not shown in my AIS which I have download from income tax website. Is this some issue, can I still mention the whole amount while filing ITR.?

  3. Hey @Sheirsh_Saxena

    Yes. You can claim the entire ELSS investment amount under Sec 80C in the ITR. However, you must have a valid document as proof. Since the amount as per Form AIS is different, the ITD might issue a communication for mismatch. In response to it, you can provide the proof of investment.

  4. Can I first submit feedback in AIS mentioning the complete amount and then fill ITR with the same amount , would that be better alternative

  5. Hey @Sheirsh_Saxena

    Yes. You can submit feedback in AIS and then file ITR. However, if you still receive a communication for mismatch, you must submit a valid response and provide a documentary proof so that your ITR gets processed with the entire deduction amount.

  6. Thanks for the information. You guys are really helpful

  7. Hey, if you feel any incorrect information has crept in your AIS, you can submit that feedback online

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