Why download AIS before every ITR
The Annual Information Statement (AIS) lists income and transactions third parties reported against your PAN — often before you remember them. Downloading AIS takes minutes; fixing a missed FD interest line after filing takes weeks of notice stress.
Pair AIS with Form 16 and Form 26AS every year. If you are close to deadline, follow last-minute filing checklist but do not skip AIS.
Prerequisites
- Active account on incometax.gov.in
- PAN linked and validated
- Mobile/email OTP access
- Recommended: also download Form 26AS in same session
Step-by-step: download AIS
1. Log in
Visit incometax.gov.in → Login → enter PAN as user ID → password → OTP if prompted.
2. Open AIS
Post-login paths may vary slightly by portal version:
- Services → Annual Information Statement (AIS)
- Or dashboard tile AIS
Select relevant Financial Year (e.g., 2025-26 for AY 2026-27).
3. Review summary
AIS landing page shows:
- Information summary by category (salary, interest, dividends, securities, etc.)
- Taxpayer Information Summary (TIS) — aggregated hints (not a substitute for line-by-line review)
Click into each category — do not rely on summary alone.
4. Download PDF
Use Download → PDF for human-readable review. Save as `AIS_FY2025-26.pdf` (your naming convention).
5. Download JSON (optional but useful)
Download JSON for tools that parse structured data — including import flows in companion apps.
JSON helps bulk compare many broker lines; PDF helps manual reading.
6. Download Form 26AS
From e-File → Income Tax Returns → View Form 26AS (via TRACES link) or consolidated tax credit view.
Compare TDS totals to AIS Part A and Form 16 — see AIS vs 26AS.
What to check in AIS
Part A – TDS/TCS details
Match employer TDS to Form 16 Part A. Match bank TDS to 26AS.
Interest from deposits
Banks report interest even when TDS is zero (Form 15G/15H). Add to other sources income in ITR.
Dividends
May appear with or without TDS — still taxable as per rules in your chosen regime.
Securities / mutual fund transactions
Proceeds may show — determine net taxable gain separately in Schedule CG if applicable → ITR-1 vs ITR-2.
Salary from previous employer
If missing from current Form 16, AIS may show old employer TDS — include that salary in return.
AIS feedback (when data is wrong)
If AIS shows incorrect PAN mapping, duplicate entries, or wrong amounts:
- Use portal Feedback option on the specific entry
- Choose appropriate response type (Information is incorrect, duplicate, etc.)
- Keep acknowledgment screenshot
Correcting AIS does not remove need to file accurate ITR — file with correct figures and documentation.
After download: reconciliation checklist
- Circle every line with no matching entry in draft ITR
- For salary: tie to Form 16
- For interest: tie to bank statement
- For sales: tie to broker tax P&L
- Pay estimated extra tax if tax payable > 0
- Import into LastMinute ITR for mismatch hints — import documents
Common download issues
AIS not available for FY Try later in the year — reporting entities file on staggered due dates. Closer to July, most data appears.
OTP failures Use Aadhaar-linked mobile; avoid VPN blocking SMS.
JSON won't open Use text editor or import tool — not Excel double-click.
Mismatch with 26AS TDS Wait a few days and refresh; if persistent, contact deductor.
Privacy and storage
AIS contains sensitive data — store encrypted, delete from shared devices after filing season.
FAQ
Is AIS mandatory for filing? Not mandatory to upload — but practically mandatory to review for accurate filing.
Does AIS replace Form 16? No — Form 16 has salary detail AIS lacks.
Can I give AIS JSON to a CA or tool? Yes — with consent; read privacy terms of any third-party processor.
How often refresh AIS? Once before filing; again if you wait weeks and receive new SFT reports.
Mobile app and alternate access
The Income Tax Department mobile app (name/version changes — search official stores only) often mirrors AIS download. Use official apps only — phishing apps request PAN and passwords.
Login security tips:
- Enable two-factor where offered
- Do not share OTP with callers claiming to be from ITD
- Log out on shared computers
TIS vs detailed AIS
Taxpayer Information Summary (TIS) aggregates categories for quick view. It is not a substitute for line-by-line AIS review — filers who only read TIS miss broker proceeds and small FD lines that change tax materially.
Using JSON in spreadsheet workflows
Power users map AIS JSON fields to pivot tables. For most salaried filers, PDF checklist plus import into a companion tool is enough. If you use spreadsheets, reconcile totals back to PDF before filing.
Coordinating with CA handoff
If you partially prepare and send data to a CA, provide AIS JSON, both Form 16s, capital gains statements, and regime preference in writing. CAs cannot guess AIS lines you did not share.
What AIS does not include
AIS is broad but not exhaustive of every rupee you earn. Cash freelance without TDS, some gifts, and offline capital transactions may not appear until you report them. Voluntary completeness is still your obligation — AIS is a safety net, not the only source of truth.
Download troubleshooting matrix
| Problem | Try |
|---|---|
| Session timeout | Re-login; download in one sitting |
| Blank PDF | Different browser; disable ad-block |
| Missing FY | Wait; check later in season |
| JSON parse error | Re-download; verify file not truncated |
Printing and annotation
Many filers print AIS PDF and highlight lines in pen — low-tech but effective. Match highlight count to ITR schedule entries before upload to gov portal.
Compare download date on Form 16 and AIS
Note the download timestamp on each document. If Form 16 is June 30 and AIS is May 15, refresh AIS before filing — May AIS may miss June TDS updates from employer.
Saving AIS with consistent filenames
Use a folder naming pattern: `FY2025-26/AIS.pdf`, `FY2025-26/26AS.pdf`, `FY2025-26/Form16-EmployerA.pdf`. Consistent names reduce wrong-year uploads in hurry — a common last-minute error.
First-time filers
If this is your first salary return, download AIS even if you think Form 16 is enough — first-year filers often discover bank interest or previous internship TDS they forgot. See ITR-1 salaried guide for form choice.
Offline copy for travel
Download PDF to phone storage before a trip — portal OTP needs network at download time. Review offline; submit when back on stable connection before deadline.
Spouse and family PAN
Download each earning member's AIS separately — joint bank FD interest may appear on one PAN depending on account structure; do not assume household AIS is combined.
After download: import path
Once AIS is saved, use Form 16 upload workflow plus AIS review together — either alone leaves blind spots for salaried filers with savings accounts.
Next steps
Downloaded AIS is only useful if you act on it. Read AIS mismatch guide, compare regimes if new income pushes slabs, and file before ITR deadline.