AIS vs TIS vs Form 26AS: What is the Difference and How to Read Them

Before you file, the Income Tax portal gives you three statements about your year. They overlap, but each has a different job.

• Form 26AS is your tax credit statement. It lists TDS (tax deducted at source) and TCS (tax collected at source) against your PAN, and it is what CPC checks your TDS claim against.
• AIS (Annual Information Statement) lists each transaction that banks, employers, registrars, depositories and others reported against your PAN.
• TIS (Taxpayer Information Summary) adds AIS up by category. Its figures are what the portal uses to pre-fill your ITR.

Take one savings account. If the bank credited ₹38,400 interest and deducted no TDS, that interest appears in AIS and TIS but not in Form 26AS, because Form 26AS lists only tax deducted or collected. A fixed deposit where the bank deducted ₹4,200 TDS appears in all three.

Form 26AS: tax credits

Form 26AS is issued from TRACES, the TDS system, and shows tax credited to your PAN for a financial year. That covers:

• TDS by your employer, bank, tenant or clients, with the deductor's name and TAN
• TCS, for example on a car purchase or a foreign remittance
• TDS on the sale of property, where the buyer deducted it
• TDS defaults, where the deductor's filing has errors (if your TDS is missing, see what to do when TDS is not in 26AS or AIS)

Older copies of Form 26AS also had parts for high-value transactions, tax you paid yourself and refunds. That information is now in AIS, and the portal sends you there for it. The part labels have changed across years, so go by the headings in the statement you download.

When CPC processes your return, it gives credit only for TDS that appears in Form 26AS. If your employer deducted tax but the amount is missing here, the employer has to file or correct their TDS statement. Writing to CPC will not fix it.

AIS: every reported transaction

AIS was launched in November 2021, and its legal basis is section 285BB. It has two parts.

• Part A holds your general details: PAN, masked Aadhaar, name, date of birth, mobile, email and address.
• Part B holds the transactions, in sections: TDS/TCS information, SFT information, payment of taxes, demand and refund, and other information.

SFT means Statement of Financial Transactions, the annual report that banks, mutual funds, registrars and card issuers file about high-value and specified transactions. Through SFT, AIS gets entries that have no TDS attached. Examples are savings and deposit interest, dividends, sales and purchases of shares and mutual fund units, property purchases, and large cash deposits or credit card payments.

You can give feedback on each AIS entry. If an entry is wrong or duplicated, or belongs to someone else, you say so on the portal. We cover the options in our guide to AIS feedback.

TIS: the category totals

TIS takes AIS entries and totals them by category, such as salary, savings bank interest, dividend or sale of securities. Each category has two figures:

• Processed value is the total after the system removes duplicates by its own rules.
• Derived value is the processed value adjusted for any feedback you gave in AIS.

The derived value is the one used to pre-fill your ITR. If you mark a ₹12,000 dividend entry as a duplicate in AIS, the derived dividend total in TIS drops by ₹12,000.

TIS reports sale value for shares and mutual funds, not capital gains. Working out the gain is still your job, using your purchase cost.

myutils.me is an independent app, not affiliated with the Income Tax Department. If you look after more than one PAN, it can bring back AIS and TIS for every financial year the portal offers, from FY 2020-21 onwards. The data refreshes only when you start a sync, by adding a PAN or pressing Sync. Your portal password is stored encrypted and used only to sign in to the portal for you.

Side by side

When they disagree

• TDS in Form 26AS differs from Form 16. Trust Form 26AS for the credit you will actually get. Ask the employer to correct their TDS return.
• AIS shows income you don't recognise. Check your bank and broker statements first. If the entry really is wrong, give feedback in AIS before you file.
• TIS differs from your own figure. File with the correct figure and keep your workings. TIS is a pre-fill, and you are allowed to change it in the return.

How to open AIS and TIS on the portal

1. Log in at incometax.gov.in.
2. Click AIS in the top menu, or go to e-File > Income Tax Returns > View Annual Information Statement (AIS).
3. Click Proceed on the pop-up. The AIS portal opens in a new tab.
4. Pick the financial year. For AY 2026-27, choose FY 2025-26.
5. Open the Taxpayer Information Summary (TIS) tile for category totals, or the Annual Information Statement (AIS) tile for each entry and the feedback option. Both can be downloaded as PDF, and AIS also as JSON.

AIS fills up over the summer. SFT statements and the last quarter's TDS statements are due by 31 May, so the year's AIS is usually most complete from mid-June.

How to open Form 26AS on the portal

1. Log in at incometax.gov.in.
2. Go to e-File > Income Tax Returns.
3. Choose View Form 26AS, Income Tax Act 1961 for years under the old Act. For years under the Income-tax Act, 2025, which applies from 1 April 2026, the portal lists View Form 168, Income Tax Act 2025 for the same purpose.
4. Click Confirm on the redirection notice. TRACES opens.
5. Accept the declaration, select the assessment year and a format (HTML or text), and click View / Download. HTML can be exported as PDF.