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FY 2025-26 · AY 2026-27
Updated July 2026

Annual Information Statement: Comprehensive Guide for FY 2025-26Understand AIS, its components, and how to manage it effectively

Explore the Annual Information Statement (AIS) for FY 2025-26. Learn how to access, interpret, and correct your AIS data to ensure accurate tax filings.

Table of Contents
1

What is AIS Income Tax?


2

Annual Information Statement (AIS) Download: Step-by-Step


3

What is AIS Password: How to Open AIS?


4

What are the Different Types of Information Shown in AIS?


5

Choosing Between AIS and Form 26AS


6

Difference Between AIS and TIS


7

Difference Between Form 26AS and AIS


8

AIS - Income Tax Act 2025 Updates


9

Correcting Errors in Your AIS Data


10

What to do when AIS has errors?


11

How to Submit Feedback in AIS?


12

AIS Correction Status Update


13

AIS Mobile App


14

Final Word


15

FAQs on Annual Information Statement

What is AIS Income Tax?

The Annual Information Statement (AIS) is a comprehensive view of your financial transactions for a given financial year.

  1. Overview of AIS

    AIS provides detailed information on various financial transactions.

    • Includes details of income, investments, and tax deductions.

    • Helps taxpayers verify their financial data before filing returns.

    • Ensures transparency and accuracy in tax assessments.

  2. Components of AIS

    AIS is divided into several parts for easy understanding.

    • Part A contains general information such as PAN and name.

    • Part B includes detailed transaction information.

    • Each section is categorized for specific financial activities.

  3. Importance of AIS

    AIS plays a crucial role in tax compliance.

    • Helps in accurate tax filing by cross-verifying data.

    • Reduces the chances of notices from the tax department.

    • Facilitates better financial planning and management.

  4. Accessing AIS

    AIS can be accessed through the Income Tax e-filing portal.

    • Log in using your PAN and password.

    • Navigate to the 'Services' section to find AIS.

    • Download the statement for review and verification.

Annual Information Statement (AIS) Download: Step-by-Step

  1. Login to the Portal

    Access the Income Tax e-filing portal to download AIS.

    • Visit the official Income Tax e-filing website.

    • Enter your PAN, password, and captcha code.

    • Click on 'Login' to access your account.

  2. Navigate to AIS Section

    Locate the AIS option on the portal.

    • Go to the 'Services' tab on the dashboard.

    • Select 'Annual Information Statement (AIS)' from the dropdown.

    • Click on 'View' to proceed.

  3. Download AIS

    Follow these steps to download your AIS.

    • Select the financial year 2025-26 from the list.

    • Click on the 'Download' button to save the file.

    • Ensure the file is downloaded in PDF format for easy access.

  4. Verify AIS Data

    Check the downloaded AIS for accuracy.

    • Review all sections for any discrepancies.

    • Cross-check with your financial records.

    • Report any errors through the feedback mechanism.

What is AIS Password: How to Open AIS?

  1. Understanding AIS Password

    AIS files are password-protected for security.

    • The password is a combination of your PAN and date of birth.

    • Enter your PAN in lowercase followed by your date of birth.

    • Example: If PAN is ABCDE1234F and DOB is 01-Jan-1990, password is abcde1234f01011990.

  2. Opening the AIS File

    Steps to access the downloaded AIS file.

    • Locate the downloaded PDF file on your device.

    • Open the file using a PDF reader.

    • Enter the password to view the contents.

  3. Troubleshooting Password Issues

    Resolve common issues with AIS passwords.

    • Ensure the PAN is entered in lowercase.

    • Check the date format as DDMMYYYY.

    • Verify the date of birth matches your PAN records.

  4. Security Measures

    Keep your AIS password secure.

    • Do not share your AIS password with others.

    • Change your e-filing portal password regularly.

    • Use a secure device to access your AIS.

What are the Different Types of Information Shown in AIS?

  1. Income Details

    AIS includes comprehensive income information.

    • Salary income as per Form 16 and Form 16A.

    • Interest income from savings and fixed deposits.

    • Rental income from property, if applicable.

  2. Investment Details

    AIS captures details of various investments.

    • Mutual fund transactions and dividends.

    • Equity and debt investments.

    • Details of capital gains from asset sales.

  3. Tax Deduction Details

    Information on tax deductions claimed.

    • Deductions under Section 80C, 80D, etc.

    • Details of TDS deducted by employers or banks.

    • Advance tax and self-assessment tax payments.

  4. Other Financial Transactions

    Additional financial activities reported in AIS.

    • High-value transactions such as property purchases.

    • Foreign remittances and overseas investments.

    • Transactions exceeding specified limits under various sections.

Choosing Between AIS and Form 26AS

  1. Understanding Form 26AS

    Form 26AS is a tax credit statement.

    • Shows details of tax deducted at source (TDS).

    • Includes advance tax and self-assessment tax paid.

    • Reflects refunds received during the financial year.

  2. Comparison with AIS

    Differences between AIS and Form 26AS.

    • AIS provides a broader view of financial transactions.

    • Form 26AS focuses primarily on tax credits and TDS.

    • AIS includes additional details like investments and income.

  3. When to Use AIS

    Scenarios where AIS is more beneficial.

    • For comprehensive financial review before filing returns.

    • To verify all income sources and deductions.

    • When dealing with complex financial transactions.

  4. When to Use Form 26AS

    Situations where Form 26AS is sufficient.

    • For verifying TDS and tax credits.

    • To ensure all taxes paid are accounted for.

    • When filing simple tax returns with limited transactions.

Difference Between AIS and TIS

  1. Overview of TIS

    Taxpayer Information Summary (TIS) explained.

    • TIS is a summary of key financial information.

    • Derived from the detailed AIS data.

    • Helps taxpayers get a quick overview of their financial status.

  2. Key Differences

    How AIS and TIS differ in scope and detail.

    • AIS provides detailed transaction-level data.

    • TIS offers a summarized view for quick reference.

    • AIS is more suitable for in-depth analysis.

  3. Use Cases for TIS

    When to rely on TIS over AIS.

    • For a quick financial health check.

    • To identify major income and expense categories.

    • When time is limited for detailed review.

  4. Use Cases for AIS

    When AIS is preferred over TIS.

    • For detailed tax filing and compliance.

    • To resolve discrepancies in financial data.

    • When preparing for tax assessments or audits.

Difference Between Form 26AS and AIS

  1. Purpose of Form 26AS

    Understanding the role of Form 26AS in tax filing.

    • Acts as a consolidated tax statement.

    • Reflects TDS, TCS, and other tax payments.

    • Helps in verifying tax credits before filing returns.

  2. Purpose of AIS

    The broader scope of AIS in financial reporting.

    • Provides a comprehensive view of financial transactions.

    • Includes income, investments, and deductions.

    • Aids in accurate tax filing and compliance.

  3. Data Coverage

    Comparing the data scope of Form 26AS and AIS.

    • Form 26AS focuses on tax-related transactions.

    • AIS covers a wider range of financial activities.

    • AIS includes non-taxable transactions for holistic view.

  4. Choosing the Right Statement

    Deciding between Form 26AS and AIS.

    • Use Form 26AS for tax credit verification.

    • Opt for AIS for comprehensive financial analysis.

    • Both statements complement each other for complete tax filing.

AIS - Income Tax Act 2025 Updates

  1. New Provisions in AIS

    Updates introduced in the Income Tax Act 2025.

    • Inclusion of additional financial transaction categories.

    • Enhanced data accuracy and reporting standards.

    • Stricter compliance requirements for data submission.

  2. Impact on Taxpayers

    How the updates affect individual taxpayers.

    • Increased transparency in financial reporting.

    • Greater accountability for accurate data submission.

    • Potential for more detailed scrutiny by tax authorities.

  3. Compliance Deadlines

    Key deadlines for AIS-related compliance.

    • Submission of feedback on AIS discrepancies by 31st March 2026.

    • Regular updates on AIS data as per financial year-end.

    • Timely correction of errors to avoid penalties.

  4. Worked Example

    Illustrating the impact of AIS updates with a numerical example.

    • Consider a taxpayer with ₹10 lakh salary and ₹2 lakh investment income.

    • AIS now includes detailed breakdowns of investment income.

    • Ensures accurate tax calculation and potential savings of ₹30,000 in deductions.

Correcting Errors in Your AIS Data

  1. Identifying Errors

    How to spot discrepancies in your AIS.

    • Cross-check AIS data with personal financial records.

    • Look for mismatches in income and deduction details.

    • Identify any missing or duplicated transactions.

  2. Reporting Errors

    Steps to report errors in AIS data.

    • Use the feedback option on the e-filing portal.

    • Provide detailed descriptions of discrepancies.

    • Submit supporting documents if required.

  3. Correction Process

    Understanding the AIS data correction process.

    • The tax department reviews submitted feedback.

    • Corrections are made based on verified information.

    • Updated AIS is issued after corrections are processed.

  4. Timelines for Correction

    Expected timelines for AIS data correction.

    • Initial review by tax authorities within 30 days.

    • Corrections typically completed within 60 days.

    • Ensure timely submission to avoid delays in tax filing.

What to do when AIS has errors?

  1. Immediate Actions

    Steps to take upon discovering AIS errors.

    • Do not panic; errors can be corrected.

    • Gather all relevant financial documents.

    • Prepare a list of discrepancies for reporting.

  2. Using the Feedback Mechanism

    How to utilize the feedback option effectively.

    • Log in to the Income Tax e-filing portal.

    • Navigate to the AIS section and select 'Feedback'.

    • Provide detailed information about the errors.

  3. Awaiting Correction

    What to expect after submitting feedback.

    • The tax department will review your submission.

    • Corrections will be made based on the evidence provided.

    • You will be notified once the AIS is updated.

  4. Filing Returns with Errors

    Handling tax returns when AIS errors persist.

    • File returns with correct data as per your records.

    • Attach a note explaining the discrepancies.

    • Keep track of the correction status for future reference.

How to Submit Feedback in AIS?

  1. Accessing the Feedback Option

    Steps to access the feedback mechanism.

    • Log in to your account on the e-filing portal.

    • Navigate to the 'Services' section.

    • Select 'Feedback' under the AIS menu.

  2. Providing Detailed Feedback

    How to submit comprehensive feedback.

    • Clearly describe the nature of the error.

    • Attach supporting documents if necessary.

    • Ensure all fields are filled accurately.

  3. Tracking Feedback Status

    Monitoring the progress of your feedback.

    • Check the feedback status regularly on the portal.

    • Look for updates or requests for additional information.

    • Follow up if there are delays in processing.

  4. Effective Communication

    Tips for effective communication with tax authorities.

    • Be clear and concise in your descriptions.

    • Respond promptly to any queries from the department.

    • Maintain records of all communications for future reference.

AIS Correction Status Update

  1. Checking Status Online

    How to check the correction status of your AIS.

    • Log in to the Income Tax e-filing portal.

    • Navigate to the 'Services' section.

    • Select 'Correction Status' under the AIS menu.

  2. Understanding Status Updates

    Interpreting various status updates.

    • Pending: Feedback is under review.

    • In Progress: Corrections are being processed.

    • Completed: AIS has been updated successfully.

  3. Expected Timelines

    Timeframes for different correction stages.

    • Initial review typically takes 30 days.

    • Corrections are usually completed within 60 days.

    • Complex cases may require additional time.

  4. Contacting Support

    When to contact support for assistance.

    • If status remains unchanged for an extended period.

    • For clarification on specific status updates.

    • To resolve any technical issues with the portal.

AIS Mobile App

  1. Downloading the App

    How to download the AIS mobile app.

    • Available on both Android and iOS platforms.

    • Search for 'AIS Income Tax' in the app store.

    • Download and install the app on your device.

  2. Features of the App

    Key features of the AIS mobile application.

    • Access AIS data on the go.

    • Submit feedback directly through the app.

    • Receive notifications on AIS updates and corrections.

  3. Using the App

    Steps to use the AIS mobile app effectively.

    • Log in using your e-filing credentials.

    • Navigate through the user-friendly interface.

    • Utilize the app for quick access to AIS information.

  4. Security Measures

    Ensuring security while using the app.

    • Use a strong password for app access.

    • Enable two-factor authentication if available.

    • Regularly update the app for security patches.

Final Word

The Annual Information Statement (AIS) is a vital tool for ensuring accurate tax filings and compliance. By understanding and utilizing AIS effectively, taxpayers can avoid discrepancies and ensure their financial data is accurately reported.

  1. Importance of AIS

    AIS is crucial for comprehensive financial reporting.

    • Provides a detailed view of financial transactions.

    • Ensures transparency and accuracy in tax filings.

    • Helps in identifying and correcting discrepancies.

  2. Staying Updated

    Keep abreast of AIS updates and changes.

    • Regularly check for updates on the e-filing portal.

    • Stay informed about changes in tax laws affecting AIS.

    • Utilize resources like the AIS mobile app for convenience.

  3. Proactive Management

    Take a proactive approach to managing AIS data.

    • Regularly review AIS for accuracy.

    • Submit feedback promptly for any discrepancies.

    • Use AIS data for better financial planning and management.

  4. Seeking Professional Help

    When to consider professional assistance.

    • For complex financial transactions and tax filings.

    • When facing persistent discrepancies in AIS data.

    • To ensure compliance with the latest tax regulations.

FAQs on Annual Information Statement

What is the Annual Information Statement (AIS)?

The Annual Information Statement (AIS) is a comprehensive document that provides detailed information about a taxpayer's financial transactions for a given financial year. It includes income, investments, and tax deductions, helping taxpayers verify their financial data before filing returns.


How can I download my AIS for FY 2025-26?

To download your AIS for FY 2025-26, log in to the Income Tax e-filing portal using your PAN and password. Navigate to the 'Services' section, select 'Annual Information Statement (AIS)', and choose the financial year 2025-26 to download the PDF file.


What should I do if I find errors in my AIS?

If you find errors in your AIS, use the feedback option on the e-filing portal to report the discrepancies. Provide detailed descriptions and attach supporting documents if necessary. The tax department will review and correct the errors based on the evidence provided.


How is AIS different from Form 26AS?

AIS provides a comprehensive view of financial transactions, including income, investments, and deductions, while Form 26AS focuses primarily on tax credits and TDS. AIS includes additional details like non-taxable transactions, offering a holistic view of a taxpayer's financial activities.


What is the password format for opening AIS?

The password for opening AIS is a combination of your PAN in lowercase followed by your date of birth in DDMMYYYY format. For example, if your PAN is ABCDE1234F and your DOB is 01-Jan-1990, the password would be abcde1234f01011990.


Can I access AIS on my mobile device?

Yes, you can access AIS on your mobile device by downloading the AIS mobile app available on Android and iOS platforms. The app allows you to view AIS data, submit feedback, and receive notifications on updates and corrections.


What are the compliance deadlines for AIS-related activities?

For FY 2025-26, the deadline for submitting feedback on AIS discrepancies is 31st March 2026. Ensure regular updates on AIS data as per the financial year-end and timely correction of errors to avoid penalties.


How can I track the status of my AIS correction?

You can track the status of your AIS correction by logging in to the Income Tax e-filing portal and navigating to the 'Correction Status' under the AIS menu. The status updates will indicate whether your feedback is pending, in progress, or completed.


What should I do if my AIS correction status remains unchanged?

If your AIS correction status remains unchanged for an extended period, consider contacting the support team for assistance. Provide them with your feedback reference number and any additional information they may require to expedite the process.


Is it mandatory to use AIS for tax filing?

While it is not mandatory to use AIS for tax filing, it is highly recommended as it provides a comprehensive view of your financial transactions, ensuring accurate tax filings and compliance. It helps in identifying discrepancies and avoiding notices from the tax department.

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