What is Form 26AS (and the AIS)?

By the India Law Simplified editorial team · Verified against the bare Acts & official portals · Updated 2026-07-28 · ~4 min read

⚡ Quick answer

Form 26AS is your consolidated annual tax statement on the income-tax portal. It shows all the TDS and TCS deducted against your PAN, the advance and self-assessment tax you paid, and your refunds. It's effectively the tax department's record of every rupee of tax credited to you. Always reconcile your ITR against Form 26AS — and the broader AIS — before filing, so the TDS you claim matches the department's records and you avoid a mismatch notice.

Reconcile 26AS vs your books free →

Before you file your income-tax return, two documents quietly decide whether it sails through or gets a notice: Form 26AS and the AIS. They are the department's own record of your taxes and income, and any gap between them and your return is the single biggest cause of refund delays and mismatch notices. This guide explains what each contains, how they differ, how to download them, and how to reconcile them so your return is accepted first time.

1What Form 26AS contains

Form 26AS is your tax-credit statement. Think of it as a passbook of all the tax paid on your behalf or by you during the year. It includes:

TDS deducted by your employer, banks (on FD interest), and tenants (on rent)
TCS collected by sellers (e.g. on car purchases, foreign remittances)
Advance tax and self-assessment tax you paid via challan
Refunds paid to you during the year

2What the AIS adds

The Annual Information Statement (AIS) is broader than 26AS. Where 26AS focuses on tax credits, the AIS captures your financial transactions — even those without TDS. It includes savings and FD interest, dividends, share and mutual-fund transactions, foreign remittances, property deals and more.

There's also a simpler version called the TIS (Taxpayer Information Summary), which groups the AIS data by income type to make filing easier.

⚠️ ImportantBecause the AIS captures income the department already knows about, leaving any of it out of your return is the fastest way to get a mismatch query — even small interest amounts.

3Why reconciliation matters

Your return must agree with these statements on two fronts:

Tax credits: only claim TDS that appears in 26AS — claiming credit that isn't there holds up your refund.
Income: report at least the income shown in your AIS — declaring less invites a 143(1) adjustment or scrutiny.

💡 ExampleAnjali forgot to include ₹18,000 of FD interest in her return. It was sitting in her AIS (the bank had reported it), so the department flagged the mismatch and raised a small demand. Had she checked her AIS first, she'd have added the interest and avoided the notice entirely.

4How to download and use them

Both are free on the income-tax e-filing portal:

Log in to incometax.gov.in.
Form 26AS: e-File → Income Tax Returns → View Form 26AS (it opens the TRACES portal).
AIS: go to the 'AIS' menu and download the AIS/TIS PDF or JSON.
Compare them against your salary slips, bank statements and broker reports before you file — and if you spot a wrong entry in the AIS, submit feedback to correct it.

✅ TipIf an AIS entry is genuinely wrong (e.g. a transaction that isn't yours), use the 'feedback' option in the AIS to flag it — don't just ignore it, as the department treats unactioned entries as accepted.

Key takeaways

Form 26AS is your tax-credit statement: TDS, TCS, advance/self-assessment tax and refunds.
The AIS is broader — it also captures interest, dividends, securities and property transactions.
Only claim TDS that appears in 26AS, and report at least the income shown in your AIS.
Mismatches between your return and these statements are the top cause of notices and refund delays.
Both are free to download on the income-tax portal; correct any wrong AIS entry via feedback.

Frequently asked questions

What is the difference between Form 26AS and AIS?

Form 26AS focuses on tax credits (TDS, TCS, tax paid and refunds). The AIS (Annual Information Statement) is broader — it adds interest, dividends, securities transactions, foreign remittances and property deals. Check both before filing.

How do I download Form 26AS?

Log in to the income-tax portal (incometax.gov.in), go to e-File → Income Tax Returns → View Form 26AS, which opens the TRACES portal where you can view and download it for the relevant year.

What should I do if my AIS shows wrong information?

Use the 'feedback' option within the AIS to flag the incorrect entry (for example, income that isn't yours or a duplicated transaction). The department treats entries you don't object to as accepted, so don't leave a genuine error unactioned.

Do I have to match my ITR exactly with 26AS and AIS?

Your tax credits should match 26AS, and your reported income should be at least what the AIS shows. Small genuine differences can be explained, but unexplained gaps are the main trigger for mismatch notices.