Annual Information Statement (AIS) is the statement of information for a taxpayer containing information almost similar to that of displayed in Form 26AS.However a taxpayer can also give feedback on this information displayed in AIS.

AIS  not only contains the amount reported (value reported by the payers) along with modified value (i.e. the value after considering taxpayer’s feedback) for the specified type of information, i.e. TDS, SFT, other information, etc.

AIS is introduced with following purposes

  • To display the information to the taxpayer with a facility to receive online feedback.
  • To encourage voluntary compliance and enable error free prefilling of return.
  • Deter non-compliance by the tax payers

Information included in AIS

  • Transaction like interest, dividend, securities transactions, mutual fund transactions, foreign remittance information, etc.
  • Information required for ease out the process of pre filing return
  • Online feedback from Taxpayers will be taken in AIS and download information as a PDF file or even in JSON, and CSV file formats.

Information reflecting in AIS?

The information is displayed in two parts. Part A and Part B.

PART A- General Information 

General information such as PAN, masked Aadhaar number, name, date of birth/ incorporation/ formation, contact details of the taxpayer.


TDS/TCS Information along with information code of the TDS/TCS, description and Information value

SFT Information – Information received from reporting entities under Statement of Financial transaction (SFT) along with SFT code, description, value.

Payment of Taxes such as advance tax and self-assessment tax.

Demand and Refund initiated (AY and amount) during a financial year.

Other Information like data pertaining to Annexure II salary, Interest on refund, outward foreign remittance/purchase of foreign currency etc.

Difference between AIS and Form 26AS

Form 26AS primarily displays details of property purchases, high-value investments, and TDS/TCS transactions carried out during the financial year however Annual Information Statement (AIS) is a much more detailed statement.

Information includes transactions like savings account interest, purchase and sale transactions of securities/immovable properties, foreign remittances, interest on deposits, etc.

If the taxpayer has earned Rs 3000 interest on its saving bank account and Rs 2,000 interest on deposits from bank during the financial year, Form 26AS will only display Rs 2,000 interest details on which TDS is deducted. At the same time, the annual information statement will show both the transaction details. Not only this,  the taxpayer can also see the bank account details from where the income was received along with information like bank name, bank account number, account type, etc. It will display most of the financial information of the financial year, such as rent received, salary, dividends, etc.

AIS covers TDS/TCS transactions, SFT information, payment of taxes, demand or refund, and other information. However, if the taxpayer has to verify GST turnover based on the details furnished in Form GSTR-3B, it is visible only in Form 26AS  however AIS does not capture GST details.