How to Read AIS (Annual Information Statement)

This page explains how to read AIS, understand its main information sections, review reported values, and compare the statement with your tax records before filing.

What Does AIS Show?

AIS is a comprehensive view of information presently available for a taxpayer. The Income Tax Department describes information in AIS across areas such as general information, TDS/TCS information, specified financial transaction information and other information.

What Is Part A of AIS?

Part A contains general information relating to the taxpayer, such as PAN, masked Aadhaar number, name, date of birth or incorporation, mobile number, email address and address, as described in the Income Tax Department's AIS FAQ.

What Is Part B of AIS?

Part B contains information such as TDS/TCS information and other categories of reported information. The exact information displayed depends on the taxpayer and the information available with the Department.

What Is Reported Value and Modified or Processed Information?

AIS can display information reported by a source and information after processing or feedback, depending on the section. TIS separately presents system-processed and accepted or source-confirmed values where applicable.

How Should I Review AIS?

Start with identity and general information, then review TDS/TCS, financial transactions, tax payments and other reported items. Compare important amounts with your own documents and investigate differences before filing.

Why Is Reading AIS Important?

AIS is designed to give taxpayers information available with the Department before filing and provides a facility to submit feedback on eligible information. Reviewing it can help identify discrepancies before the return is submitted.

Frequently Asked Questions

Is AIS difficult to understand?

AIS contains multiple categories of reported information. Reviewing it category by category and comparing important entries with supporting records can make the review more manageable.

What should I check first in AIS?

Check the taxpayer's general information and then review TDS/TCS, financial transactions, tax payments and other reported information relevant to the taxpayer.

Does AIS show the source of information?

AIS can display information-source details for reported information, and TIS provides information about the source and amounts in applicable categories.

Related EZTax Resources

• What Is AIS (Annual Information Statement) in Income Tax?
• AIS vs Form 26AS: What Is the Difference?
• How to Correct Incorrect Information in AIS
• AIS Reconciliation & AI-Powered Income Tax Filing with EZTax
• How to Download AIS Statement

Official Source

Income Tax Department — FAQs on AIS