AIS Statement in Income Tax — How to Download, Read & Correct
AIS covers TDS/TCS, interest, dividend, mutual fund, share, foreign remittance, GST turnover, high-value transactions and other reportable income. TIS (Taxpayer Information Summary) is derived from AIS with computed values. Discrepancies must be flagged before ITR filing.
- Login to incometax.gov.in → AIS
- Covers 45+ transaction categories
- Submit feedback if incorrect: Information → Optional / Wrong / Duplicate
- TIS aggregates AIS by head
- Any AIS entry not disclosed in ITR triggers 143(1)(a) intimation
Definition
AIS (Annual Information Statement)
What is AIS (Annual Information Statement)?
AIS covers TDS/TCS, interest, dividend, mutual fund, share, foreign remittance, GST turnover, high-value transactions and other reportable income. TIS (Taxpayer Information Summary) is derived from AIS with computed values. Discrepancies must be flagged before ITR filing.
Key rules to remember
- Login to incometax.gov.in → AIS
- Covers 45+ transaction categories
- Submit feedback if incorrect: Information → Optional / Wrong / Duplicate
- TIS aggregates AIS by head
- Any AIS entry not disclosed in ITR triggers 143(1)(a) intimation
Worked example
AIS shows ₹42k dividend from an equity investment forgotten in ITR: 143(1)(a) intimation adds ₹42k + tax + interest. Reconciliation before filing avoids this entirely.
Which ITR form applies
- ITR-1 (Sahaj) — Up to ₹50 lakh total income
- ITR-2 — No upper limit
- ITR-3 — No upper limit
- ITR-4 (Sugam) — 44AD ₹3 Cr (digital) / 44ADA ₹75L / 44AE per vehicle
- ITR-5 — No upper limit
- ITR-6 — No upper limit
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Frequently asked questions
Frequently asked questions
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