[FAQs] Annual Information Statement (AIS) in ITR – How to Access | Download | Submit Feedback

The Government has enlarged the scope of Form 26AS to cover information regarding various transactions made by a person during the year. The CBDT has omitted Rule 31AB, and a new Rule 114-I has been inserted to provide that the authorities will upload the Annual Information Statement (AIS) in Form No. 26AS in the registered account of the assessee. Such form shall consist of the following information:

• • Details of Tax Deducted at Source (TDS) and Tax Collected at Source (TCS).
  • Specified Financial Transactions (SFT).
  • Tax payments.
  • Details of demands and refunds.
  • Status of pending proceedings.
  • Information on completed proceedings.
  • Data received from any authority or individual under any law or under agreements as per sections 90 and 90A, and any other relevant data deemed necessary for revenue interests.

This information in the AIS is used to pre-fill relevant sections of the Income-tax Return (ITR) form.

An assessee can access AIS information by logging into their income-tax e-filing account. If he feels that the information furnished in AIS is incorrect, duplicate, or relates to any other person, he can submit his feedback thereon.

An assessee can access and respond to AIS information from the income-tax e-filing portal. Alternatively, he can also use an offline utility.

Follow these steps to access AIS information online:

Step 1 – Log in to the Income-tax e-filing website at https://www.incometax.gov.in/. New users must register first.

Step 2 – After logging in, navigate to Services > Annual Information Statement (AIS).

Step 3 – A prompt will appear; click ‘proceed’ to be redirected to the AIS homepage.

Step 4 – The next screen will show the AIS and Taxpayer Information Summary (TIS) instructions. The TIS categorises AIS data and shows original and revised values used to pre-fill the tax return.

Step 5 – Click on the ‘AIS‘ tab. You will see two options: Taxpayer Information Summary (TIS) and Annual Information Statement (AIS). Choose the financial year from the dropdown and click on the AIS tile to view the information.

Step 6 – AIS information is divided into Part A and Part B on the next screen.

• • Part A includes general taxpayer information (e.g., PAN, Aadhaar, Name, Date of Birth, Mobile Number, Email ID, Address).
  • Part B contains detailed financial data for the selected year, including:

1. 1. 1. TDS/TCS Information
      2. SFT Information
      3. Tax Payments
      4. Demands and Refunds
      5. Other Information

Step 7 – AIS data can be downloaded in CSV, JSON, or PDF formats. CSV downloads are per transaction category, while the entire AIS can be downloaded in PDF or JSON. Note that PDFs are password-protected. The password combines the PAN (in lowercase) and the date of birth or incorporation, formatted as DDMMYYYY without spaces.

For example, if the PAN is AAAAA1234A and the date of birth is January 21, 1991, the password will be aaaaa1234a21011991.

If a taxpayer feels that the information furnished in AIS is incorrect, duplicate, relates to any other person, etc., he can submit his feedback. Responses to AIS information can be made online directly from the income-tax e-filing portal or offline utility.

To provide feedback on AIS information, follow these steps:

Step 1 – Visit the Income-tax e-filing portal and access the AIS.

Step 2 – In the AIS, detailed financial data for the selected year is available under Part B in various categories:

• • • TDS/TCS Information
    • SFT Information
    • Tax Payments
    • Demands and Refunds
    • Other Information

Step 3 – Click on the relevant category tab to view detailed information.

Step 4 – Click the left-hand icon to expand and view transaction-level details.

Step 5 – To provide feedback, click on the ‘Optional’ tab in the feedback column for the concerned transaction. Feedback can be submitted in bulk for multiple transactions.

Taxpayers can select from various feedback options, such as:

• • Information is correct.
  • Information is not fully correct.
  • Information pertains to another PAN/year.
  • Information is duplicate/included elsewhere.
  • Information is denied.
  • Custom feedback based on the transaction type, including an option for ‘Income is not taxable’ for income-related transactions.

Step 6 – After submitting feedback, a success message will appear, indicating that the Taxpayer Information Summary (TIS)[1] will be updated accordingly. The feedback may also be shared with the information source for further review. An acknowledgement receipt can be downloaded from the activity history.