What is Annual Information Statement?
Annual Information Statement (AIS) is comprehensive view of information for a taxpayer displayed in Form 26AS. Taxpayer can provide feedback on information displayed in AIS. AIS
shows both reported value and modified value (i.e. value after considering taxpayer feedback) under each section (i.e. TDS, SFT, Other information).
The objectives of AIS are:
• Display complete information to the taxpayer with a facility to capture online feedback
• Promote voluntary compliance and enable seamless pre-filling of return
• Deter non-compliance
What are the salient Features of AIS?
• Inclusion of new information (interest, dividend, securities transactions, mutual fund transactions, foreign remittance information etc.)
• Use of Data Analytics to populate PAN in non-PAN data for inclusion in AIS.
• Deduplication of information and generation of a simplified Taxpayer Information Summary (TIS) for ease of filing return (pre-filling will be enabled in a phased manner).
• Taxpayer will be able to submit online feedback on the information displayed in AIS and also download information in PDF, JSON, CSV file formats.
• AIS Utility will enable taxpayer to view AIS and upload feedback in offline manner.
• AIS Mobile Application will enable taxpayer to view AIS and upload feedback on mobile.
What is Taxpayer Information Summary (TIS)
Taxpayer Information Summary (TIS) is an information category wise aggregated information summary for a taxpayer. It shows processed value (i.e. value generated after deduplication of
information based on pre-defined rules) and derived value (i.e. value derived after considering the taxpayer feedback and processed value) under each information category (e.g. Salary,
Interest, Dividend etc.). The derived information in TIS will be used for prefilling of return, if applicable. The functionalities under TIS are:
• View Taxpayer Information Summary (TIS)
• Download Taxpayer Information Summary (PDF)
Note: Feedback needs to be provided at information level in AIS.
How can I access my AIS through Portal?
Step 1: Login to the Income Tax e-filing Website by using the URL
https://www.incometax.gov.in/. If you are a new user, please click on “Register” on the e-filing portal and select your user type. Once user type is selected, all the mandatory fields are to be filled up and after a successful registration, you can login to the e-filing portal.
Step 2: Click on “Annual Information Statement (AIS)” under “Services” tab from the e-filing portal after successful login on e-filing portal.
Step 3: Navigate to AIS Homepage. View Taxpayer Information summary (TIS) and Annual Information Statement (AIS)
How can I view the Annual Information Statement for a specific Financial Year (FY)?
You can access the Annual Information Statement functionality by following below mentioned steps:
Step 2: Click on “Annual Information Statement (AIS)” under “Services” tab from the e-filing portal after successful login on e-filing portal.
Step 3: Click on AIS tab, on the homepage.
Step 4: Select the relevant FY and click on AIS tile to view the Annual Information Statement.
For more details, kindly refer Annual Information Statement User Guide available in “Resources” section at AIS Homepage.
What data is shown in SFT Information tab?
Under this tab, information received from reporting entities under SFT is displayed. You will be able to view the information category, information code, information description, information source, information count, and total amount related to the information.
How do I download Annual Information Statement (AIS) in PDF format on Portal?
You can download Annual Information Statement (AIS) in PDF format by following below mentioned steps on the portal:
Step 1: Click on “Annual Information Statement (AIS)” under “Services” tab from the e-filing portal after successful login on e-filing portal.
Step 2: Click on download icon available under Annual Information Statement tab to download the statement.
Step 3: Click on “AIS - PDF” and download.
The downloaded PDF will be password protected. To open the file, you will need to enter the combination of the PAN (in upper case) and the date of birth in case of individual taxpayer or
date of incorporation/ formation for non-individual taxpayer in the format ddmmyyyy without any space. For example, if the PAN is AAAAA1234A and the date of birth is 21st January 1991
then your password will be AAAAA1234A21011991.
For more details, kindly refer Annual Information Statement User Guide available in “Resources” section at Compliance Portal.
How do I submit feedback on the information?
You can submit feedback on active information displayed under TDS/TCS Information, SFT Information or Other information by following below mentioned steps:
Step 1: Click on “Optional” button mentioned in the Feedback column for relevant information. You will be directed to ‘Add Feedback’ screen.
Step 2: Choose the relevant feedback option and enter the feedback details (dependent on feedback option).
Step 3: Click “Submit” to submit the feedback
For more details, kindly refer Annual Information Statement User Guide available in “Resources” section at Compliance Portal (AIS Homepage).
What are the Feedback options available for submission of response against each Information detail?
The feedback options will be displayed on each Information detail. You will be able to select only one of the available options for submitting feedback. Feedback options are as follows:
Option A: Information is correct
If the information belongs to you and all the attributes of the Information are correct.
Option B: Information is not fully correct
If the information belongs to you, but all the attributes of the Information are not correct. Upon selecting this option, relevant information fields will be displayed, and you will be able to update correct information details. e.g.- Account number, Information value, etc.
Option C: The Information relates to other PAN/year
If you are aware of the Information, but it belongs to other person or other year e.g. joint ownership of property or receiving of mentioned amount in another year.
Option D: Information is duplicate/included in other information
If the information displayed is already included in another information or it is a duplicate information.
Option E: Information is denied
If you are unaware of this information/transaction and want to deny that the said information pertains to you.
Option F: Customised feedback
The feedback option will be displayed based on the information category.
How do I submit response in Bulk?
To submit feedback in bulk the following steps should be followed:
Step 1: Select the bulk feedback option available beside the filter option on the portal.
Step 2: Select multiple transaction for which the feedback is to be provided
Step 3: Choose the feedback
Step 4: Submit response in bulk
Please note that only the following feedback options are available for submitting the response in bulk:
• Information is correct
• Information relates to other PAN/year
• Information is duplicate/ included in other information
• Information is denied
• Customised feedback option as per information category
What will happen once I submit the feedback?
Upon successful submission of feedback on AIS information, the feedback will be displayed with the information and the modified value of the information will also be visible with the reported value. The activity history tab will also be updated, and you will be able to download Acknowledgement Receipt. Email and SMS confirmations for submission of feedback will also be sent.
What is Modified Value?
Modified Value refers to value which has been modified by you through submission of feedback. The reported value and value modified after feedback will be shown separately in the Annual Information Statement (AIS).
Where can I view feedback submitted by me for a transaction?
If feedback has been submitted on a transaction, you can view the feedback history by clicking on the already submitted feedback. The Feedback History page will show all the feedback which have been submitted.
How can I modify the AIS feedback?
Once you have submitted the feedback but want to modify it on any active information displayed under TDS/TCS Information, SFT Information or Other information, you can do it by following below mentioned steps:
Step 1: Navigate to AIS details and view information source-wise aggregated details.
Step 2: Expand specific L2 level information to view information/ transactions details and click on the information where the feedback was already provided and needs modification.
Step 3: You will be directed to the Feedback History screen that will show the already submitted feedback. Click on the “Modify Feedback” button.
Step 4: Select the reason for modification along with remarks as per the requirement.
Step 5: Select the feedback option and click “Submit” button.
You can navigate to “Activity History” to download the Feedback Acknowledgement Receipt.
How does the modification of feedback affect the value on AIS and where can I see my modified feedback?
The modified feedback will be marked as “Active” when you will view the Feedback History of the transaction after modifying your feedback. The effect of the same will be provided on AIS at both, the information source-wise aggregated details and in the information/ transaction details. The result of modifying the feedback will also be updated in TIS.
How do I view Taxpayer Information Summary (TIS) on Portal?
You can access the Taxpayer Information Summary (TIS) module by following below mentioned steps:
Step 1: Click on “Annual Information Statement (AIS)” under “Services” tab from the e-filing portal after successful login on e-filing portal.
Step 2: Under AIS tab, Taxpayer Information Summary (TIS) will be displayed
Step 3: Click on tile to view Taxpayer Information Summary (TIS) detail
For more details, kindly refer Annual Information Statement User Guide available in “Resources” section at Compliance Portal.
What are the details provided in Taxpayer Information Summary (TIS)?
You will be shown various details within the Taxpayer Information Summary such as,
• Information Category
• Processed Value
• Derived Value
Further, within an Information Category following information is shown:
• Part through which information received
• Information Description
• Information Source
• Amount Description
• Amount (Reported, Processed, Derived)
What is Information Category?
Information Category is an aggregation of similar types of information (e.g., Salary, Rent Received, Dividend, Interest etc.) which are combined to present a simplified summary to the taxpayer.
How do I view/ drill down to the information details under specific information category?
You can view/ drill down to information details under specific information category by following below mentioned steps:
Step 1: Select TIS View tab to view Taxpayer Information Summary (TIS) details as per information category
Step 2: Click/ Tap on TIS on information category row to view/ drill down on TIS details
For more details, kindly refer User Manual available in the “Resources” section of AIS.
How can I identify information considered duplicate by system under an information category?
Information considered duplicate by the system under an information category shall be paired and displayed in the following way: The row will be shown with grey background indicating the information has been considered as duplicate. The processed and derived values of the duplicate information will be displayed as ‘-’ to identify the duplicate information.
What is Reported Value?
Reported Value refers to information value as reported by an information source.
What is Processed Value?
Processed Value refers to value after processing (including deduplication of information) based on pre-defined rules.
What is Derived Value?
Derived Value refers to value displayed in Taxpayer Information Summary (TIS) which is derived after considering your feedback (if any) and processed value. The derived information will be
used for prefilling of Return.
I am not able to understand the information displayed in my TIS?
In case you are facing difficulty in understanding the information displayed within TIS, you can enable context specific help by following below mentioned steps:
Step 1: Click on bulb icon present at the top right of the portal screens to enable context specific help.
Step 2: Hover the mouse pointer across information where you are facing difficulty to view the bulb icon.
Step 3: Click on the bulb icon besides the information to view tooltip style information description and related guide.
Step 4: Click on keywords within related guide to view information description and related guide for the keyword clicked.
Step 5: Click anywhere outside of the tooltip style window to close the information description.
Kindly note that the bulb icon besides information will only be visible on hover and if
information description is available for the page element.