Form 26AS is the tax-credit statement showing TDS, TCS and tax payments; the Annual Information Statement (AIS) is a comprehensive record of a taxpayer's financial transactions; and the Taxpayer Information Summary (TIS) is a simplified, category-wise summary of the AIS. All three should be reconciled before filing the return.
What each statement is
| Statement | Shows |
|---|---|
| Form 26AS | TDS, TCS, advance/self-assessment tax, refunds, and some high-value transactions |
| AIS | Comprehensive financial information — interest, dividends, securities/mutual-fund transactions, foreign remittances, property deals, and more |
| TIS | A category-wise summary derived from AIS, with processed and derived values used for pre-filling |
How they relate
The AIS is the widest dataset; the TIS condenses it into a simple summary (often used to pre-fill the return); and Form 26AS now focuses mainly on tax credits. The AIS shows both the reported value and a modified value if the taxpayer submits feedback on an entry.
Using them before filing
- Download all three from the income-tax portal.
- Reconcile TDS in 26AS with your records and Form 16/16A.
- Review the AIS for income you may have missed (interest, dividends, capital gains).
- Submit feedback on incorrect AIS entries; this flows into the TIS.
Why it matters
- Mismatches between the return and AIS/26AS are a leading cause of notices.
- TDS not reflected in 26AS may indicate a deductor's return error — see how to correct it.
- The AIS captures high-value and third-party data the department already has.
- Reconcile before filing, not after a notice.
Key takeaways
- 26AS = tax credits; AIS = comprehensive transactions; TIS = AIS summary.
- AIS is the widest dataset; TIS pre-fills the return.
- Submit feedback on wrong AIS entries before filing.
- Reconcile all three to avoid mismatch notices.