Annual Information statement || How to check and download Annual Information statement (AIS) ||

Описание: Annual Information Statement is an extensive view of information for a taxpayer displayed in Form 26AS. It also accepts feedback from the taxpayers on the information displayed in AIS.
AIS shows both reported value i.e. the value after considering taxpayer’s feedback for each type of information, i.e. TDS, SFT, other information, etc.
AIS is introduced with the objective of –
Displaying complete information to the taxpayer with a facility to capture online feedback.
Promote voluntary compliance and enable seamless prefilling of return.
Deter non-compliance.
Salient features of AIS
Salient Features of AIS are:
It includes new information – interest, dividend, securities transactions, mutual fund transactions, foreign remittance information, etc.
Summary of AIS information in the form of Taxpayer Information Summary for ease of filing return.
Taxpayers will be able to submit online feedback on AIS’s information and download information in PDF, JSON, and CSV file formats.
AIS Utility will enable taxpayers to view AIS and upload feedback in an offline manner.
Procedure to check your AIS
Step 1: To access your Annual Information Statement , log in to the income tax e-filing portal at www.incometax.gov.in. Go to ‘Services’’ Annual Information Statement’.


Step 2: Click on the ‘Proceed’ button.


Step 3: It will redirect you to the compliance portal. You can view Taxpayer Information Summary and Annual Information Statement on the AIS home page.
Step 4: Now select the relevant financial year, and you can view the Taxpayer Information Summary or the Annual Information Statement by clicking the relevant tiles.
You can view the screenshot of the TIS summary.
View below screenshot of AIS
Step 5: You can also download the AIS and TIS by clicking on the download icon in the respective tiles. You can download the TIS in PDF format. AIS can be downloaded in PDF or JSON formats
If you download the PDF file, it is password protected. To unlock, enter the password as a combination of the PAN and the date of birth in case of individual taxpayer or date of incorporation/formation for a 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, your password will be AAAAA1234A21011991.
What are the different types of information shown in AIS?
The information is displayed in two parts. Part A and Part B.
PART A- General Information
It displays general information such as PAN, masked Aadhaar number, name, date of birth/incorporation/formation, contact details of the taxpayer.
PART- B
TDS/TCS Information – Information related to TDS/TCS is displayed here. The Information code of the TDS/TCS, Information description and Information value is shown.
SFT Information – Information received from reporting entities under Statement of Financial transaction is displayed. The SFT code, Information description and Information value is made available.
Payment of Taxes – Information relating to taxes such as advance tax and self-assessment tax is shown.
Demand and Refund -Details of the demand raised and refund initiated AY and amount during a financial year.
Other Information: – Details of the information received from the other sources, such as data pertaining to Annexure II salary, Interest on refund, outward foreign remittance/purchase of foreign currency etc., is displayed here.
In the below screenshot of AIS, you can see that all types of information are displayed. For example- for interest earned on the savings bank account-account number and type, account status, source code, the aggregate amount of interest from savings account from the said source is displayed.
Similarly, you can see the information of securities sold during the year with the date of sale/transfer, security class and name, asset type, quantity, etc. The information also displays the count of the transactions.
Difference between AIS and Form 26AS
Currently, the Form 26AS primarily displays details of property purchases, high-value investments, and TDS/TCS transactions carried out during the financial year.
Annual Information Statement is a much more detailed statement. It includes savings account interest, purchase and sale transactions of securities/immovable properties, foreign remittances, interest on deposits, etc. All the information is available in aggregate form as well as individual transaction wise.
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. AIS does not capture GST details.