Annual Information Statement (AIS) — Complete Guide
AIS replaces the earlier Form 26AS Part B/C/D/E with a granular 45+ category statement. Every entry is tagged with source, reporting entity name, TAN and amount. Taxpayer must reconcile AIS with books before filing ITR; discrepancies trigger 143(1)(a) intimations.
- Login → AIS on incometax.gov.in
- 45+ categories: interest, dividend, MF, share, rent, GST, foreign
- Feedback loop to correct wrong / duplicate entries
- TIS (Taxpayer Information Summary) is derived summary
- Download PDF / JSON for CA sharing
Definition
Annual Information Statement
What is Annual Information Statement?
AIS replaces the earlier Form 26AS Part B/C/D/E with a granular 45+ category statement. Every entry is tagged with source, reporting entity name, TAN and amount. Taxpayer must reconcile AIS with books before filing ITR; discrepancies trigger 143(1)(a) intimations.
Key rules to remember
- Login → AIS on incometax.gov.in
- 45+ categories: interest, dividend, MF, share, rent, GST, foreign
- Feedback loop to correct wrong / duplicate entries
- TIS (Taxpayer Information Summary) is derived summary
- Download PDF / JSON for CA sharing
Worked example
AIS reveals ₹68k FD interest not reported in draft ITR-1 — corrected before submission; 143(1)(a) intimation and tax + interest avoided.
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
Ready to file with CA-led accuracy?
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Frequently asked questions
Frequently asked questions
Search or filter by category. Still unsure? A senior CA replies on WhatsApp within minutes.
Related tools, guides & services
Related reading
- Which ITR Form Should You File in 2025? Complete Guide (ITR-1 to ITR-4)
- How to Read Your AIS & TIS Like a CA: The Complete Decoder for AY 2026-27
- ITR-1, ITR-2, ITR-3, ITR-4 — Which Form Do You Actually Need to File?
- ITR Filing Last Date FY 2024-25 (AY 2025-26) — Complete Guide
- ITR Filing for Freelancers in India — Complete 2025 Guide
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People also ask
Is there a rule-of-thumb?+
10–15× annual income is a rough guide, but the Human Life Value method (used here) is far more accurate.
via Life Insurance CalculatorIs EPF withdrawal tax-free?+
Yes if you complete 5 years of continuous service. Earlier withdrawal is taxable and may attract TDS.
via EPF CalculatorDo I need rent receipts?+
Yes if annual rent exceeds ₹1 lakh, along with landlord's PAN.
via HRA CalculatorDoes the calculator include the annual bonus?+
The bonus / variable pay is shown separately since it is typically paid annually, not monthly.
via In-Hand Salary Calculator