Form 26AS vs AIS vs TIS: Differences, Download and Mismatch Fixes

Form 26AS shows the tax deducted or collected against your PAN (TDS and TCS), plus taxes you paid and refunds. The Annual Information Statement (AIS) is wider: it adds interest, dividends, securities trades and other reported transactions. The Taxpayer Information Summary (TIS) is a category-wise total of AIS, used to pre-fill your ITR.

Form 26AS vs AIS vs TIS at a glance

Point	Form 26AS	AIS	TIS
What it is	Annual tax statement	Detailed record of reported financial information	Summary of AIS by category
Main content	TDS, TCS, tax paid, refunds	TDS/TCS, SFT data, taxes paid, refunds, other information	Totals for salary, interest, dividend, securities and so on
Where you see it	TRACES, through the e-filing portal	AIS section of the e-filing portal	Second tile inside the AIS section
Can you give feedback?	No	Yes, item by item	No, it updates from AIS feedback
Download formats	HTML, PDF, text	PDF, JSON, CSV per item	PDF
Main use	Checking TDS credit before claiming it	Checking all income reported to the department	Values used to pre-fill the ITR

What does Form 26AS show?

Form 26AS is the annual tax statement for your PAN, generated on the TRACES portal. It lists the TDS deducted by your employer, bank, tenant or buyer, the TCS collected from you, and taxes you paid yourself, such as advance tax and self-assessment tax. It also shows refunds received.

The figures come from the TDS and TCS returns that deductors file every quarter. So if your employer or bank has not filed its return, or has filed it with a wrong PAN, the TDS will not appear in your 26AS. Since the credit you claim in your ITR is checked against these figures, 26AS remains the key document for TDS.

Also readHow to Read Your Salary Slip in India: CTC, PF and Tax Explained

What does the Annual Information Statement (AIS) show?

AIS is a more complete picture of your financial year. According to the Income Tax Department’s FAQs, it has two parts:

• Part A: general details such as PAN, masked Aadhaar, name, date of birth, contact details and address.
• Part B: TDS and TCS, Statement of Financial Transactions (SFT) data from banks, mutual funds, registrars and others, taxes paid, refunds, and other information such as salary details from Annexure II, interest on refund and foreign remittances.

In practice, AIS shows things that never had TDS, such as savings bank interest below the TDS limit, dividends, sale of shares and mutual fund units, large cash deposits and property purchases. This is where the department sees income that taxpayers sometimes forget to report. AIS also shows GST turnover for those registered under GST.

What is TIS and how is it different from AIS?

TIS, or Taxpayer Information Summary, is a summary of AIS grouped by category, such as salary, interest from savings bank, interest from deposits, dividend and sale of securities. For each category it shows two values:

• Processed value: the amount the system arrives at after removing duplicate entries.
• Accepted value: the amount after your feedback, or after the source confirms your feedback.

The accepted values from TIS are used to pre-fill your income tax return, where applicable. So any error you correct in AIS flows through to TIS and then to your pre-filled ITR.

How to download Form 26AS from the e-filing portal

1. Log in to incometax.gov.in with your PAN or Aadhaar and password.
2. Go to e-File, then Income Tax Returns, then View Form 26AS.
3. Accept the disclaimer and click Confirm. You will be taken to the TRACES website.
4. Agree to the terms and click Proceed, then click View Tax Credit (Form 26AS).
5. Select the assessment year and the format (HTML or text), then click View/Download.
6. To save a PDF, view it as HTML first and use the export as PDF option.

The Form 26AS PDF is password protected. The password is your date of birth in DDMMYYYY format. For a person born on 21 January 1991, it is 21011991.

How to download AIS and TIS

1. Log in to incometax.gov.in.
2. Click AIS on the dashboard menu, or go to e-File, then Income Tax Returns, then View AIS.
3. Click Proceed to reach the AIS homepage, then select the financial year.
4. Click the Taxpayer Information Summary (TIS) tile to see category totals, or the Annual Information Statement (AIS) tile for full details.
5. Use the download option to save AIS as PDF or JSON. Individual items can be downloaded as CSV.

The AIS PDF password is your PAN in lowercase followed by your date of birth in DDMMYYYY, with no spaces. For PAN AAAAA1234A and date of birth 21 January 1991, the password is aaaaa1234a21011991. Non-individuals use the date of incorporation or formation instead.

The department also offers an offline AIS utility. You download the AIS as JSON, import it into the utility and prepare feedback without staying logged in.

How to match 26AS, AIS and TIS before filing your ITR

Do this before you open the ITR form, ideally a few weeks after the year ends so that deductors have filed their returns for the last quarter. Keep your salary slips, Form 16, bank interest certificates and capital gains statements next to you.

1. Check TDS in 26AS. Match each deductor and amount with Form 16, Form 16A and bank certificates. Total TDS in 26AS should match what you plan to claim.
2. Match salary. Compare the salary in AIS with Form 16. If you changed jobs during the year, make sure both employers appear.
3. Add up interest. AIS shows interest from savings accounts, fixed deposits and recurring deposits by bank. Compare with your passbook or interest certificates. Many people miss savings and FD interest; our piece on tax on fixed deposits explains how it is taxed.
4. Check dividends and securities. Compare dividends and sales of shares and mutual fund units with your broker and registrar statements. AIS often shows sale value; you still need the purchase cost to work out capital gains.
5. Look at the TIS accepted values. These are what the pre-filled ITR uses. Make sure they match your own records after any feedback.
6. Report all income, not just what appears. The department notes that AIS may not cover every transaction. If you have income that is missing from AIS, you still need to report it in your return.

What to do if there is a mismatch

The fix depends on where the error is and who made it.

TDS missing or wrong in Form 26AS

Form 26AS cannot be corrected by you. Contact the deductor, such as your employer, bank or tenant, and ask them to file or correct their TDS return with the right PAN and amount. Once the corrected return is processed, the credit appears in 26AS. Claiming TDS that does not show in 26AS can lead to the credit being denied when your return is processed.

Wrong or duplicate information in AIS

Give feedback in AIS. Open the item under TDS/TCS, SFT or Other Information, click the option in the Feedback column, choose the right response, add details where needed and submit. The options include:

• Information is correct
• Information is not fully correct
• Information relates to other PAN or year
• Information is duplicate or included in other information
• Information is denied
• Income is not taxable (for income items)

After you submit, the modified value appears next to the reported value and TIS updates. Feedback may be shared with the source for its response. You can download an acknowledgement from Activity History, and you get an email and SMS confirmation. You can change your feedback later if needed.

Mismatch between AIS and your own records

If AIS is right and your records missed something, include the income in your ITR. If AIS is wrong, give feedback and keep proof such as bank statements, in case the department asks later. Filing with an unexplained gap between AIS and your return can lead to an intimation or notice asking you to explain it. Correcting things before filing also helps avoid delays in your refund; see our tips on getting your tax refund faster.

Is Form 26AS changing under the new Income-tax Act?

Yes. The Income-tax Act, 2025 and the Income-tax Rules, 2026 apply from 1 April 2026, for tax year 2026-27 onwards. Under the new rules, the annual information statement replacing Form 26AS is Form 168, and Form 16 becomes Form 130, as reported by ClearTax. For returns relating to FY 2025-26 and earlier, the old forms continue. The matching process described above stays the same in substance.

Frequently asked questions

Sources: Income Tax Department e-filing portal, AIS FAQs, Income Tax Department, Annual Information Statement, ClearTax on new income tax form numbers.