ITR filing 2026: Don't submit your income tax return before checking these 7 AIS details

With the Income Tax Return (ITR) filing season underway, taxpayers should review their Annual Information Statement (AIS) before submitting their returns. Doing so can help identify discrepancies, verify financial information reported to the Income Tax Department and reduce the chances of errors in the return.

AIS is a comprehensive statement that contains details of a taxpayer's financial transactions and also allows them to submit feedback if they spot any incorrect information. It also includes the Taxpayer Information Summary (TIS), which is used for pre-filling the income tax return, wherever applicable.

Here are seven important things from the official AIS FAQs that every taxpayer should check before filing an ITR.

AIS is much more comprehensive than Form 26AS. According to the Income Tax Department, it may include information relating to:

• Salary

• Interest

• Dividend

• Rent received

• Purchase and sale of securities and mutual fund units

• Foreign remittances

• Interest on income tax refund

• GST turnover (where applicable)

• Taxes deducted at source (TDS)

• Taxes collected at source (TCS)

• Specified Financial Transactions (SFT)

• Payment of taxes

• Demand and refund

• Other information received by the department

Taxpayers should compare these details with their own records before filing their ITR.

The General Information section of AIS contains details such as:

• PAN

• Masked Aadhaar number

• Name of taxpayer

• Date of birth

• Mobile number

• Email address

• Address

Any discrepancy should be verified before filing the return.

AIS also contains the Taxpayer Information Summary (TIS), which provides a category-wise summary of information processed by the system.

According to the FAQ, the processed value in the TIS is used for pre-filling the income tax return, wherever applicable.

The Income Tax Department states that AIS displays information available with the department. However, taxpayers should verify the information with their own books, bank statements, investment records and other supporting documents.

The FAQ also clarifies that taxpayers are responsible for reporting the correct income in their return even if certain information is not reflected in the AIS.

One of the key features of AIS is the online feedback facility.

If any information appears incorrect, incomplete or does not belong to the taxpayer, feedback can be submitted against that information.

According to the official FAQ, taxpayers can choose from the following feedback options:

• Information is correct

• Information is not fully correct

• Information relates to other PAN/Year

• Information is duplicate/included in other information

• Information is denied

• Information is not taxable

• Attribute of information is incorrect

The FAQ states that taxpayer feedback is displayed in the AIS.

After considering the taxpayer's feedback and the information received from the reporting entity, wherever applicable, the TIS is updated. The updated processed value is then used for pre-filling the ITR wherever applicable.

The Income Tax Department explains that AIS and TIS are not the same.

AIS is a comprehensive statement containing detailed financial information reported from various sources. TIS is a category-wise summary generated after processing AIS information and taxpayer feedback.

The values in TIS may therefore differ from the original values reported in AIS after system processing and feedback.

Before filing an ITR, taxpayers should reconcile the information in AIS with their own financial records and ensure that all taxable income is correctly reported, irrespective of whether it appears in AIS.

How can I view the Annual Information Statement?

Taxpayers can access their Annual Information Statement (AIS) by logging into the Income Tax Department's e-filing portal. After signing in, navigate to the 'Services' tab and select 'Annual Information Statement (AIS)'.

On the AIS homepage, click the AIS tab, choose the relevant financial year, and select the AIS tile to view your Annual Information Statement. For additional guidance, users can refer to the Annual Information Statement User Guide available in the 'Resources' section on the AIS homepage.

What is the difference between AIS and Form 26AS?

The Annual Information Statement (AIS) is an expanded version of Form 26AS and provides a more comprehensive view of a taxpayer's financial transactions. While Form 26AS primarily contains details of tax deducted or collected at source (TDS/TCS), property purchases and certain high-value transactions, AIS includes additional information such as savings account interest, dividends, rental income, interest on deposits, foreign remittances, GST turnover, and the purchase and sale of securities and immovable properties.

Unlike Form 26AS, AIS also allows taxpayers to submit feedback on the information reported. In addition, a Taxpayer Information Summary (TIS) is generated, which provides an aggregated view of transactions based on the source of information.

Why AIS matters