Categories: Income Tax

Overview on AIS & Statement Form No. 26AS

Overview on AIS (Annual Information Statement) (earlier Form No. 26AS)

  • Tax Dept has issue a new statement which call Annual Information Statement (AIS).
  • It is earlier known as Form No. 26AS.
  • Originally, the details of TDS, TCS & advance tax are contained by Form No. 26AS.
  • But, Scope has been relevance subsequently to disclose details & information more than tax & so nomenclature has been changed into “Annual Information statement (AIS)” ”.
  • This post is specially designed to give the information about your financial transactions during the Year as reflected in the annual information statement. Let’s have an attempt to learn step-wise about the Annual Information Statement:

What is AIS (Annual Information Statement)?

As we know, income tax tries to give an income tax statement in Form No. 26AS. Annual Information Statement is a much detailed one with more details included. ex: All mutual fund transactions & saving accounts Interest during the year etc. Now, Annual Information Statement will capture all the PY financial transactions in the respect of the below transactions:

  • Shares
  • Salary or Business income
  • Interest on SB A/c and Deposits.
  • Mutual Funds
  • Dividends
  • Stocks
  • Purchase of property
  • Credit Cards
  • Insurance

The aforesaid list is just an indicative list of transactions. It is the income taxpayer’s overall financial profile & will be getting fine-tuned to include more classes of transactions.

Had Income tax statement Form No. 26AS been Stopped NOS?

a) Now one person/ Income taxpayer can get both Income tax statement 26AS as well as Annual Information Statement (AIS).

b) Both the income tax statement 26AS as well as the Annual Information Statement (AIS) put together, Income Tax department knows all your financial transactions.

c) It’s good to found it very simple & easy to know and submitted information or details for your Tax Return under income tax Act

How to access the Annual Information Statement (AIS)?

Now Here is a simple guide for accessing steps under the Annual Information Statement:

a) Initially log in to your Income Tax Account at https://incometax.gov.in

b) Next we needed to Go to Services tab.

c) Last option in this tab is the Annual Information Statement It will open a new tab with the below 2 options:

a) Left side – Tax Information Summary (TIS)

b) Right side – Annual Information Statement

Both are the same. Tax Information Summary is brief; however, Annual Information Statement is the detailed information statement. You can download TIS & AIS (both). When you download, you get a pdf statement (There is a jpeg option also, but let’s stick to PDF now).

PDF will be protected through a password. Password is ur Permanent Account No. (in CAPITAL) + Date of Birth (DDMMYYYY)

For example, your Permanent Account Number is ABCDE1234K and date of birth is 12122001, then password would be ABCDE1234K12122001.

Password: aanpj1234k121001

50 ITR Reporting by Annual Information Statement

Tax Dept started mobile Application for Assesses to provide TDS and AIS

Central Board of Direct Taxes Started a mobile application called “AIS for Taxpayer”  i.e which started for assesses to view their tax-related information in AIS. For completion, press Release you may view below link AIS for Taxpayer 

Information covered in Income Tax AIS

It’s very important to wait for fully updated AIS, TIS, and 26AS before filing ITR.

What is to be done when there is a TDS 26AS mismatch in our income? & received a demand notice from income tax?

When there’s a TDS (Tax Deducted at Source) mismatch in your income as compared to what’s reflected in your Form 26AS, and you’ve received a demand notice from the Income Tax department, here’s what you can do:

  • Cross-check the TDS information: Compare the TDS information from the Form 16 (provided by your employer) and Form 16A (provided by banks) with your Form 26AS
  • Inform your deductor: If there is a mismatch in TDS, inform the employer or deductor responsible for deducting TDS from your income. Your employer or deductor needs to file a revised TDS return
  • File a revised return or rectification request: If you have not received an intimation u/s 143 (1), you can file a revised return.
  • Alternatively, you can file a rectification request through the Rectification request service if you have received an intimation u/s 143 (1) .
  • Remember, the objective of the TDS and Form 26AS system is to ensure tax compliance and not to create unnecessary hurdles for businesses

It’s essential to address the demand notice promptly and take necessary actions to rectify the discrepancy to avoid any further consequences such as penalties or legal proceedings. Keep records of all communications and documents exchanged with the income tax department for future reference.

AIS vs TIS vs Form 26AS: Difference is Essential for Accurate ITR Filing

Many taxpayers assume that the Annual Information Statement, Taxpayer Information Summary , and Form 26AS contain the same information. However, each serves a distinct purpose, and understanding the difference can help avoid notices, mismatches, and delays in return processing.

Why You Should Check All Three Before Filing

Many ITR notices arise because taxpayers rely only on Form 26AS and overlook information reported in the Annual Information Statement and Taxpayer Information Summary. Differences between the return and the data available with the Income Tax Department can trigger compliance notices. following Professional Tip Before submitting your Income Tax Return:

  • Download and review Annual Information Statement
  • Compare figures with Taxpayer Information Summary
  • Match all tax credits with Form 26AS
  • Reconcile discrepancies, if any, before filing

A few minutes spent reconciling these statements can save you from future notices and unnecessary litigation.

Rajput Jain & Associates

Rajput Jain & Associates is a Chartered Accountants firm, with it's headquarter situated at New Delhi (the capital of India). The firm has been set up by a group of young, enthusiastic, highly skilled and motivated professionals who have taken experience from top consulting firms and are extensively experienced in their chosen fields has providing a wide array of Accounting, Auditing, Taxation, Assurance and Business advisory services to various clients and their stakeholders. Rajput jain & Associates, a professional firm, offers its clients a full range of services, To serve better and to bring bucket of services under one roof, the firm has merged with it various Chartered Accountancy firms pioneer in diversified fields. We have associates all over India in big cities. All our offices are well equipped with latest technological support with updated reference materials. We have a large team of professionals other than our Core Team members to meet the requirements of our prospective clients including the existing ones. However, considering our commitment towards high quality services to our clients, our team keeps on growing with more and more associates having strong professional background with good exposure in the related areas of responsibility.

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