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Review Your AIS / TIS Before You File Your Income Tax Return

The Annual Information Statement (AIS) gives a comprehensive view of information available with the Income Tax Department for a taxpayer — reported by employers, banks, financial institutions, registrars, mutual funds, securities intermediaries, GST authorities and other reporting entities, wherever applicable.

The Taxpayer Information Summary (TIS) provides a category-wise summary of the information available in AIS after system processing. Reviewing both before filing helps identify discrepancies, reconcile records and submit feedback where information is incorrect.

AIS Review
TIS Review
26AS & Form 16 Match
Mismatch Identification
AIS Feedback Assistance
ITR Pre-Filing Review
AIS ≠ TIS — We Explain Both Category-Wise Reconciliation 100% Confidential

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Overview

What Is AIS & TIS & Why It Matters?

AIS is a detailed statement containing information presently available with the Income Tax Department in relation to a taxpayer. TIS provides a category-wise summary of that information after system processing — useful for a quick, aggregated review before filing.

AIS — Detailed Information

AIS may contain TDS, TCS, salary, interest, dividend, securities transactions, mutual fund transactions, property transactions, SFT, tax payments, foreign remittances and GST-related information, wherever applicable.

TIS — Category-Wise Summary

TIS shows processed, accepted and confirmed values by category and can, where applicable, be used for pre-filling of the Income Tax Return.

Neither Replaces Your Records

AIS/TIS are important reconciliation tools, but they do not replace books of accounts, bank statements, salary records, investment statements or other income records.

Documents and statements representing AIS TIS review
AIS / TISTax Information Review

What We Help You With

Complete AIS/TIS review support, from access to reconciliation and feedback.

01

AIS Review

Detailed review of the available information available in your AIS across all categories.

02

TIS Review

Category-wise review of processed and accepted values shown in TIS.

03

26AS & Form 16/16A Match

AIS is compared with Form 26AS, Form 16 and Form 16A for TDS/TCS accuracy.

AIS/TIS

Review
& Reconciliation

04

Mismatch Identification

Wrong amounts, duplicate entries and other-person transactions are flagged before filing.

05

AIS Feedback Assistance

Support with reviewing and submitting applicable feedback on incorrect entries.

06

ITR Pre-Filing Review

Verified AIS/TIS information used as part of the return-preparation process.

Our Services

AIS / TIS Services

Choose the review or reconciliation service relevant to your requirement.

AIS

AIS Review

Detailed review of available AIS information across TDS, TCS, salary, interest, dividend, securities, SFT and other reported categories.

TIS

TIS Review

Category-wise review of processed, accepted and confirmed values available through TIS.

26AS

AIS & 26AS Reconciliation

Comparison of AIS information with Form 26AS to identify TDS/TCS differences.

16/16A

Form 16 / 16A Reconciliation

Comparison of salary and non-salary TDS certificates with reported AIS information.

GST

GST Turnover Reconciliation

Comparison of applicable AIS GST-related information with GST returns and books of accounts.

FB

AIS Feedback Assistance

Assistance in reviewing discrepancies and using the applicable AIS feedback process on the portal.

Who Needs AIS/TIS Review

Who Should Check AIS/TIS?

AIS/TIS review can be useful for almost every taxpayer, particularly those with reportable income or financial transactions:

Salaried Employees Freelancers & Professionals Business Owners & Proprietors Partnership Firms & LLPs Companies & HUFs Investors Non-Residents Taxpayers with TDS/TCS GST-Registered Businesses

The relevant categories to check depend on your actual income sources and financial transactions during the year.

Clear Expectations

What AIS/TIS Does Not Mean

AIS/TIS are important reconciliation tools — but they have clear limits that taxpayers should keep in mind.

AIS does not replace books of accounts, bank statements or other income records
A transaction not appearing in AIS does not automatically mean it is non-taxable or exempt
AIS securities information should not be treated as a complete capital-gains calculation
A GST turnover figure in AIS is not automatically the same as taxable income
AIS should not be treated as a complete bank statement of all transactions
Filing the ITR using only AIS/TIS values without reconciling actual records is not recommended

Reconciliation Journey

How the AIS/TIS Review Process Works

From collecting your documents to a reconciled, ITR-ready position.

Collect Tax Documents

AIS, TIS, Form 26AS and relevant financial records are collected.

Review AIS & TIS

Each applicable information category and its processed value is reviewed.

Check TDS/TCS & Income

Compared against Form 16, Form 16A, Form 26AS and actual income records.

Identify Mismatches

Wrong amounts, duplicate entries and other discrepancies are flagged in a report.

Submit AIS Feedback

Where appropriate, applicable feedback is submitted on the e-Filing portal.

Final ITR Review

Verified information is used along with your complete records for return filing.

The Review Process

How We Help You Review AIS/TIS

From accessing your statement to a reconciled, ITR-ready position.

01

Access AIS & TIS

We help you access your AIS and TIS through the Income Tax e-Filing portal.

02

Compare With Records

Reported information is compared with Form 16/16A, 26AS, bank and investment records.

03

Identify & Address Mismatches

Discrepancies are identified and applicable AIS feedback is prepared for submission.

04

Finalize for ITR

Reconciled information is carried forward for accurate Income Tax Return preparation.

Documents & Information

What You Should Keep Ready

The exact records required depend on the applicable taxpayer category. Commonly relevant items include:

PAN & Basic Details
AIS & TIS Statements
Form 26AS
Form 16 / Form 16A
Bank & Investment Statements
Books / GST Returns (Business)

Document requirements vary by taxpayer type — a salaried employee mainly needs Form 16, salary slips and bank statements, while a business should also keep books of accounts, sales register and GST returns ready alongside AIS, TIS and Form 26AS.

Clear Distinction

AIS vs TIS

Different in depth and purpose — both are useful together for a complete review.

Aspect AIS TIS
Full FormAnnual Information StatementTaxpayer Information Summary
NatureDetailed information statementCategory-wise summary of information
ContainsReported, transaction/source-level informationProcessed/aggregated information
Best Used ForDetailed reconciliationQuick summary review
FeedbackFeedback can be submitted on applicable informationReflects processed/accepted information

AIS is useful for detailed investigation of individual entries, while TIS is useful for reviewing the aggregated category-wise picture.

What You Receive

After Your AIS/TIS Review

The exact deliverables depend on the selected service.

AIS & TIS Review Summary Form 26AS / 16 / 16A Comparison TDS/TCS Reconciliation Mismatch Identification Report AIS Feedback Assistance ITR Pre-Filing Review

Once reconciled, we can continue to support ITR preparation using your verified AIS/TIS information.

FAQs

Frequently Asked Questions

Clear answers before you review your AIS/TIS.

AIS stands for Annual Information Statement and provides a comprehensive view of information presently available with the Income Tax Department for a taxpayer.

TIS stands for Taxpayer Information Summary and provides a category-wise summary of the information available through AIS.

No. Form 26AS currently primarily displays TDS/TCS-related information, while AIS contains broader information.

AIS is an important information and reconciliation source, but the ITR should be prepared using complete and accurate records.

AIS may contain securities-related information, but it should not be treated as a complete capital-gains calculation.

No. AIS contains information presently available with the Income Tax Department — other transactions may not currently appear.

Check the information against actual records and use the applicable AIS feedback facility where appropriate.

The Income Tax Department's current AIS guidance allows previously submitted feedback to be modified, subject to the functionality available on the portal.

Yes. AIS can be downloaded in available formats including PDF, JSON and CSV.

Investigate the source, amount and transaction details. If the information is incorrect, use the applicable AIS feedback process.

No. A difference between GST turnover and income-tax figures does not automatically mean tax evasion — the reason must be determined based on the nature of transactions and applicable rules.

AIS/TIS can assist with pre-filling and reconciliation where applicable, but the taxpayer should independently verify all information before submitting the return.

Reconcile Your AIS/TIS Before You File

Identify discrepancies now — before they turn into notices later.

Collect Documents → Review AIS → Review TIS → Check TDS/TCS → Identify Mismatches → Submit Feedback → Final ITR Review

Get AIS/TIS Assistance

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