Form 26AS Is Now Form 168: How It Relates to AIS and TIS

You may have read that Form 26AS has become Form 168, and elsewhere that Form 168 is the new AIS. Both are partly right, because in law Form 26AS and the AIS were already one statement before the new Act. What you open on the portal has not changed: for FY 2025-26 and earlier years you still download Form 26AS from TRACES and the AIS and TIS from the compliance portal, exactly as before.

This post sorts out the numbers and tells you which document to use for which year.

The short answer

Why the sources disagree

Under the 1961 Act, section 285BB required the department to upload an annual information statement to your e-filing account, and rule 114-I of the 1962 Rules prescribed it as Form 26AS. That is why the legal name of Form 26AS became "annual information statement" when section 285BB came in with the Finance Act, 2020.

On the portal, though, the department split the information into two views:

• Form 26AS on TRACES, which the portal now calls the Annual Tax Statement. The department's AIS FAQ says that from AY 2023-24 onwards it shows only TDS and TCS data.
• The AIS on the compliance portal, which shows everything else as well: interest, dividends, securities and mutual fund transactions reported in SFTs (statements of financial transactions), tax payments, refunds and other information, with a way to give feedback. The TIS (Taxpayer Information Summary) sits inside the AIS and adds up the figures by category.

So when people write "26AS becomes Form 168", they are describing the legal form. When they write "AIS becomes Form 168", they are describing the statement the law calls the annual information statement. Both point at the same provision.

What section 510 says

Section 510(1) of the Income-tax Act, 2025 requires the prescribed income-tax authority, or a person it authorises, to upload an annual information statement into your "registered account", in the form, manner and time prescribed, with information in the possession of an income-tax authority. Section 510(2) defines the registered account as your account on the e-filing portal.

That is the same duty that section 285BB imposed. The form, its contents and timing are left to the Income-tax Rules, 2026. Rule 245 prescribes it as Form No. 168, headed "Annual Information Statement", to be uploaded within ninety days from the end of the month in which the information is received. It covers TDS and TCS, specified financial transactions, tax payments, demands and refunds, pending and completed proceedings, and other information the Board authorises.

What isn't known yet: whether the department will rename the downloads on TRACES or the compliance portal for Tax Year 2026-27. Go by what the portal shows when you file in 2027.

Which document to use for which year

For AY 2026-27 (FY 2025-26) returns, including belated and revised ones

Nothing changes. These returns run under the 1961 Act, as section 536 of the 2025 Act keeps the old Act applying to tax years that began before 1 April 2026.

1. Log in at incometax.gov.in.
2. For Form 26AS: go to e-File > Income Tax Returns > View Form 26AS and continue to TRACES. Choose the assessment year and view or download. Use it to check TDS and TCS credits.
3. For AIS and TIS: open AIS from the menu at the top of the dashboard, then Proceed to the compliance portal. Download the AIS as PDF, JSON or CSV.
4. Compare both with your Form 16 and bank records before filing, and give feedback in the AIS on anything wrong.

For Tax Year 2026-27 returns, filed in 2027

The information will come from the statement under section 510. The checks you make stay the same: TDS and TCS credits, interest and dividends, high-value transactions, tax paid and refunds. Whether the portal labels the download "Form 168", "AIS" or keeps "Form 26AS" for the TDS view, check the tax year on it (2026-27) rather than an assessment year.

Worked example: matching one TDS entry across the views

Your bank deducted ₹4,850 TDS on fixed deposit interest of ₹48,500 during FY 2025-26.

If the ₹4,850 is in Form 26AS, CPC will give you credit for it. If it is missing there, ask the bank to correct its TDS statement; a credit claimed without a matching 26AS entry is not allowed on processing. AIS vs TIS vs Form 26AS explains each statement in more depth, and AIS processed value vs accepted value covers the two TIS columns.

Seeing AIS and TIS for several PANs

myutils.me is an independent app, not affiliated with the Income Tax Department. It signs in to the portal for each PAN you add and shows the AIS and TIS for every financial year the portal offers, alongside tax deposits (TDS, TCS, advance and self-assessment tax), refreshed when you press Sync.

FAQ

Is Form 26AS discontinued?

Not for the years you are filing now. Form 26AS for FY 2025-26 and earlier remains on TRACES, reached from the e-filing portal. For Tax Year 2026-27 onwards, the statement is governed by section 510 of the 2025 Act; how the portal labels it is up to the department.

Is Form 168 the same as AIS?

In law, the annual information statement is a single statement. Form 26AS was its prescribed form under the 1961 rules, and Form 168 is its form under rule 245 of the 2026 Rules. On the portal, the TDS/TCS view (Form 26AS) and the full view (AIS with TIS) are shown separately.

Which one should I trust if Form 26AS and AIS differ?

For TDS and TCS credit, Form 26AS is what CPC matches your claim against. For income such as interest, dividends and capital market transactions, the AIS is the wider record. Where AIS is wrong, submit feedback on the AIS rather than copying a wrong figure into your return.

Does the change affect my AY 2026-27 return?

No. AY 2026-27 returns, including belated and revised ones, are under the 1961 Act, and you use Form 26AS and the AIS as before.

Sources

• Income Tax Department: AIS FAQs (AIS, TIS and Form 26AS)
• Income Tax Department: Salaried individuals, forms applicable (Form 26AS and AIS)
• Income-tax Rules, 2026: rule 245 and Form No. 168 (G.S.R. 198(E), 20 March 2026)
• Income-tax Act, 2025, section 510 (annual information statement) and section 536 (repeal and savings), on the Income Tax Department website