What Are the Components of AIS?
The Annual Information Statement contains several categories of taxpayer information. The Income Tax Department's AIS FAQ describes General Information and sections covering TDS/TCS, SFT, tax payments, demand and refund, and other information.
Quick Answer
AIS includes General Information and information such as TDS/TCS, SFT, tax payments, demand and refund, and other information. The exact information available depends on what is presently available with the Income Tax Department.
Part A — General Information
General Information includes details such as PAN, masked Aadhaar number, taxpayer name, date of birth or incorporation/formation, mobile number, email address and address.
Part B — TDS/TCS Information
This section contains information relating to tax deducted or collected at source, including the information code, description and value.
SFT Information
SFT information relates to information received from reporting entities under the Statement of Financial Transactions framework. The AIS FAQ describes the SFT code, description and value as available information.
Payment of Taxes
AIS can show information relating to tax payments during the financial year under different heads, including Advance Tax and Self-Assessment Tax.
Demand and Refund
AIS can display details relating to demand raised and refund initiated, including assessment year and amount. The current FAQ notes that demand details are not currently available.
Other Information
Other Information can contain information received from other sources, including examples such as Annexure II salary, interest on refund, and outward foreign remittance or purchase of foreign currency.
Important
The Income Tax Department states that AIS includes information presently available with it. Taxpayers should still check all relevant records and report complete and accurate information in the ITR.
Frequently Asked Questions
Does every taxpayer see every AIS section?
The information available depends on the data presently available with the Income Tax Department for that taxpayer.
Is SFT part of AIS?
Yes. The AIS FAQ identifies SFT Information as one of the categories displayed in AIS.
Are tax payments shown in AIS?
AIS can show tax payments during the financial year, including Advance Tax and Self-Assessment Tax information.
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
- How to Check AIS Before Filing Your ITR
- AIS Reconciliation and AI-Powered Income Tax Filing with EZTax
Official Source
For the current AIS functionality and taxpayer guidance, refer to the Income Tax Department's AIS FAQ.
