Form 26AS vs AIS vs TIS — Complete Guide
What is Form 26AS?#
Annual tax credit statement showing all taxes paid.
Contents#
- TDS from salary
- TDS from other sources
- TCS from purchases
- Advance tax paid
- Self-assessment tax
- Refund received
What is AIS?#
Annual Information Statement with comprehensive data.
Contents#
- All TDS/TCS details
- Interest income (all banks)
- Dividend income
- Share transactions
- Property transactions
- Foreign remittances
What is TIS?#
Tax Information Statement - summary from AIS.
Contents#
- Aggregated tax credits
- Highlighted discrepancies
- Pre-filled ITR data
Comparison Table#
| Feature | Form 26AS | AIS | TIS |
|---|---|---|---|
| TDS Details | Yes | Yes | Yes |
| Interest Income | Limited | Yes | Yes |
| Share Transactions | Limited | Yes | No |
| Property | Limited | Yes | No |
| Pre-filled ITR | No | No | Yes |
| Scope | Tax Credit | All Info | Summary |
How to Access#
Form 26AS#
- Visit incometax.gov.in
- Login to e-filing
- My Account > View Form 26AS
AIS#
- Same portal
- My Account > Annual Information Statement
TIS#
- Login to e-filing
- Services > Tax Return Preparation
- Select AIS-based preparation
Why Use for ITR Filing?#
- Verify all TDS credits
- Check interest income
- Report all transactions
- Avoid notice for mismatch
Discrepancy Resolution#
If mismatch found:
- Contact deductor
- Raise grievance
- Get correction certificate
Conclusion#
Use all three for accurate ITR filing.