Annual Information Statement (AIS): A Complete Guide for Stress-Free ITR Filing

India’s tax season is in its final stretch. With the ITR filing deadline for AY 2025–26 set for September 15, 2025, speed alone won’t save you—accuracy will. One mistake, one mismatch, and you risk notices, interest, or revised filings.

That’s where the Annual Information Statement (AIS) becomes your anchor. Compiled by the Income Tax Department, it consolidates all transactions linked to your PAN: salary, savings and FD interest, dividends, capital gains, property deals, foreign remittances, and high-value Specified Financial Transactions (SFT). Paired with the Taxpayer Information Summary (TIS) and Form 26AS, AIS helps you reconcile numbers before e-filing, fix mismatches early, and file a clean, defensible return.

To understand why AIS has become the anchor document for this filing season, let’s break down what it actually is, how it compares with 26AS and TIS, and why the tax department relies on it so heavily. 

What is AIS in Income Tax and Why Does it Matters?

The Annual Information Statement (AIS) is a comprehensive report created by the Income Tax Department. It aggregates financial transactions reported by third parties—employers, banks, mutual funds, stock exchanges, registrars/transfer agents, property registrars—mapped directly to your PAN.

It complements Form 26AS and comes with a Taxpayer Information Summary (TIS), a condensed overview designed for quick validation and pre-fill during ITR filing.

Why it matters:

• Single source of truth
• for your income and high-value transactions
• Early error detection to prevent mismatch notices
• Faster, cleaner filing when reconciled with Form 26AS and bank statements

AIS vs Form 26AS vs TIS (Quick Comparison)

Step-by-Step: How to Download AIS & TIS

Step 1: Log in to the Income Tax e-Filing Portal

Step 2: Go to e-File - Income Tax Return - View AIS and click Proceed

Step 3: Select the Financial Year

Step 4: Open AIS (or TIS) and download in PDF/JSON/CSV format.

How to Open AIS PDF

The AIS PDF is password-protected.

• Password = PAN (lowercase) + Date of Birth (DDMMYYYY)
• Example: PAN aaaaa0000a, DOB 01.01.1990 → password = aaaaa0000a01011990
• For non-individuals, use the date of incorporation/formation.

What to Review Inside AIS?

Before filing, carefully review these sections:

• Income lines – salary, savings/FD interest, dividends
• Investments & transactions – MF purchases/redemptions, share trades, property sales
• Tax credits – TDS/TCS reported by deductors
• Specified Financial Transactions (SFT) – high-value deposits, credit card spends, investments
• Foreign remittances/income linked to PAN
• TIS – a quick at-a-glance summary for cross-checking totals

Common Pitfalls and How to Avoid Them

• Skipping AIS before filing: Always reconcile to avoid mismatches
• Wrong password on AIS PDF: Use lowercase PAN + DDMMYYYY, check formatting
• Ignoring mismatches: Use the AIS feedback feature to flag incorrect or duplicate entries. Keep proof (bank statement, FD advice, contract notes)
• Relying only on Form 26AS: Form 26AS covers TDS/TCS, but AIS captures far more (SFT, investments, remittances). Review both
• Filing on the last day: The portal may slow down because of heavy demand. Aim to file early to avoid failed submissions.

Pro Tips for Error-Free ITR Filing

• Sequence Smartly: Download AIS & TIS, reconcile with bank/e-statements & Form 26AS, submit AIS feedback (if needed), and file ITR
•  Maintain Proofs: FD interest certificates, broker contract notes, property sale deeds, Form 15CA/CB (if applicable).
• Reconcile Interest Properly: Savings and FD interest are common causes of under-reporting.
• Download JSON/CSV: If using a CA or software, structured formats make validation faster.