Form 26AS and AIS explained
Updated 11 October 2026
Form 26AS and the Annual Information Statement (AIS) are statements on the income tax portal that show what the department already knows about you. Form 26AS lists tax deducted or collected against your PAN (TDS and TCS) and taxes you paid yourself. AIS goes further and shows income and transactions reported by banks, employers, brokers and others, such as interest, dividends and share sales. Check both before filing your return, because the department compares your return with them.
What Form 26AS shows
Think of Form 26AS as your tax credit passbook. It shows:
- TDS deducted by your employer, bank, tenant or anyone else who paid you, quarter by quarter, with their TAN.
- TCS collected from you, for example on foreign remittances or a car purchase.
- Advance tax and self-assessment tax you paid with challans.
- Refunds issued to you.
- TDS on property purchase or rent payments made by you, and some demand details.
Credit for TDS in your return is given only for amounts that appear in 26AS. If your employer deducted tax but did not deposit it or file its TDS return correctly, it will not show, and the credit will not be given until the deductor fixes it.
Under the Income-tax Rules, 2026, many forms were renumbered, and this statement is reported to be Form 168. The portal continues to guide you to it, so the name on the screen may differ slightly.
What AIS adds
AIS was introduced in 2021 to give a fuller picture. Besides TDS and TCS, it shows:
- Interest from savings accounts, fixed deposits and post office schemes.
- Dividends received.
- Purchase and sale of shares, mutual funds and other securities.
- High-value transactions reported by banks and others, such as large cash deposits, credit card payments or property deals.
- Rent received, salary details from TDS returns, and refunds with interest.
The Taxpayer Information Summary (TIS) is a short version of AIS that adds up each category. Your pre-filled ITR uses these figures.
How to download them
- Log in to the e-filing portal with your PAN.
- For AIS: open the Annual Information Statement option from the menu, choose the year, and view or download AIS and TIS. The PDF password is usually your PAN in lowercase followed by your date of birth in DDMMYYYY format.
- For Form 26AS: choose the option to view Form 26AS. You are taken to the TRACES site, where you pick the year and download it. The PDF password is usually your date of birth in DDMMYYYY format.
How to check them: an example
His AIS also shows savings interest of ₹14,000 and FD interest of ₹38,000, a total of ₹52,000 he had forgotten. In the 20% slab, leaving it out would mean under-reporting tax of 20% × ₹52,000 = ₹10,400 plus ₹416 cess, ₹10,816 in all, which would likely bring a notice. He includes it in his return.
Fixing mismatches
- TDS missing or short in 26AS: ask the deductor (employer, bank or tenant) to deposit the tax and file or revise its TDS return. Only they can fix it.
- Wrong or duplicate entry in AIS: use the feedback option against that entry in AIS. You can mark it as not your income, duplicate, or a different amount. The department may confirm it with the source.
- Income in AIS that you did not report: include it in your return. If you have already filed, file a revised return within the deadline.
Small differences in interest are common because banks report interest on accrual basis. What matters is that your return is correct and that you can explain any difference.
When to check
Check in June or July, after employers and banks have filed their TDS returns for the last quarter (due by the end of May), and before you file. Check again if you receive a notice about a mismatch. Read Form 16, how to file ITR and TDS vs TCS for more.