Key points
- Form 26AS shows tax deducted/collected at source, advance/self-assessment tax paid, and refunds.
- The Annual Information Statement (AIS) is broader — it also reports interest, dividends, securities transactions and more.
- The Taxpayer Information Summary (TIS) is a simplified, category-wise summary derived from the AIS.
- All three are on the e-filing portal; AIS and TIS are accessed after logging in.
- You can submit feedback in the AIS if an entry is wrong or does not belong to you.
Before you file, the tax department already holds a surprising amount of information about your year. It lives in three places: Form 26AS, the Annual Information Statement (AIS) and the Taxpayer Information Summary (TIS). Reading them helps you file accurately and avoid notices.
Form 26AS: your tax credit statement
Form 26AS is the long-standing statement focused on tax. It shows:
- Tax deducted / collected at source (TDS / TCS) against your PAN.
- Advance tax and self-assessment tax you paid.
- Refunds issued to you.
- Certain other information the department records.
Think of 26AS as the record of taxes paid on your behalf or by you. The TDS in your Form 16 and Form 16A should appear here.
AIS: the fuller picture
The Annual Information Statement is broader than 26AS. Alongside TDS/TCS and taxes paid, it can report items such as interest from banks, dividends, securities and mutual fund transactions, and other information received by the department. It is designed to give a comprehensive view of your financial year so that nothing is accidentally left out of your return.
A useful feature: you can submit feedback on an AIS entry — for example to flag that an amount is duplicated, belongs to someone else, or is incorrect. The department processes this feedback.
TIS: the summary
The Taxpayer Information Summary is a simplified, category-wise summary derived from the AIS. It groups information into heads (such as salary, interest, dividends) and shows a processed value. It is the easiest of the three to scan quickly, while the AIS holds the underlying detail.
| Statement | Mainly shows | Best for |
|---|---|---|
| Form 26AS | TDS/TCS, taxes paid, refunds | Confirming taxes credited |
| AIS | Wider income data + taxes | Checking all reported income |
| TIS | Category-wise summary of AIS | A quick overview |
How to use them
- Log in to the e-filing portal and open Form 26AS, AIS and TIS.
- Match the TDS against your Form 16 / 16A.
- Check that income shown (interest, dividends, etc.) is included in your return.
- If something is wrong, submit AIS feedback and keep your evidence.
- Then file, so your return agrees with what the department already knows.
Not tax advice
Frequently asked questions
- Which one should I check before filing?
- Check all three. Form 26AS confirms your taxes paid and TDS; the AIS gives a fuller picture of income reported to the department (interest, dividends, etc.); the TIS summarises the AIS category-wise. Reconcile them with your own records and your Form 16 before you file.
- An entry in my AIS is wrong. Can I correct it?
- You can submit feedback against an AIS entry — for example to say it is duplicated, relates to another person, or is incorrect. The department processes the feedback and the TIS can update. Keep evidence for your position. Check the current feedback process on the e-filing portal.
- Where do I find these?
- All three are on the Income Tax Department e-filing portal. Form 26AS is available under the e-file / returns section; the AIS and TIS are under the AIS menu after you log in.
Official sources
- Income Tax Department — Form 26AS and AIS (official description) — What 26AS and AIS contain and where to find them
- Income Tax Department e-filing portal — AIS — Access AIS/TIS after logging in
Not professional advice