Form 26AS and Annual Information Statement (AIS): How to Verify Your TDS Before Filing ITR
Form 26AS and the Annual Information Statement (AIS) are official tax summary documents available on the Income Tax portal. They show all TDS deducted on your behalf by employers, banks, and others. Discrepancies between Form 26AS and your ITR can trigger income tax notices.
1What to Know
Form 26AS was the traditional annual tax credit statement. The Annual Information Statement (AIS) was introduced in November 2021 as a more comprehensive document. AIS includes TDS and TCS, interest income from all banks, dividend income, mutual fund transaction values, securities transactions, and foreign remittances — sourced from multiple agencies and linked to the taxpayer's PAN. Taxpayers can submit feedback on the AIS portal if any information appears incorrect, which is considered during tax processing. The AIS is available through the IT portal (incometax.gov.in → Login → AIS). Taxpayers Insight Service (TIS) — a summary of AIS — is also available for easier review.
2Why It Matters
Cross-checking Form 26AS and AIS before filing ITR helps avoid mismatches, rejected refunds, and tax notices from the department. Many taxpayers overlook TDS deducted on bank FD interest, dividend income, and mutual fund redemptions — all of which appear in AIS.
3Who May Be Affected
All individuals and entities who file Income Tax Returns in India. Especially important for those with multiple income sources — salary, FD interest, capital gains, freelance income, and rental income. NRI investors with Indian income sources should verify TDS on NRO accounts.
✓What to Verify
Log in to incometax.gov.in → My Account → AIS / Form 26AS. Verify all entries match your salary slips, bank statements, Form 16, and investment documents before filing your return. If you see an error in AIS, use the 'Submit Feedback' option on the portal.
Official Source
Always verify information from the official government or regulatory body source below before making any financial decisions.
Visit Official Source ↗Opens Income Tax Department, Government of India · External official website
Related RupeeKit Tools
Educational Disclaimer
RupeeKit updates are for general educational information only and are not financial, tax, legal, or investment advice. Always verify rules, rates, eligibility, dates, and circulars from official government or regulatory sources before taking any action. RupeeKit is not affiliated with or endorsed by any government body mentioned on this page.