How to Download Form 26AS and AIS — And Why They Matter
Before you type a single number into your tax return, you must reconcile your data with two critical documents: Form 26AS (Form 168) and the AIS. Here is how to download them and find hidden mismatches.
✓ Form 26AS / AIS Guide
Avoid Tax Notices
Why Form 26AS and AIS are Critical Before Filing
Filing your tax return on trust is the fastest way to get a notice. The Income Tax Department matches whatever numbers you report in your ITR against what they have on record. If your reported TDS is even slightly higher than what is recorded in the government's files, the automated processing engine flags it instantly as a mismatch.
⚠ Notice Risk under 143(1)
If you claim TDS that is not visible in your Form 26AS or AIS, the CPC will process your return, reject the unreflected TDS credit, recalculate tax, and issue a demand notice under Section 143(1) for the difference.
What is Form 26AS? (Now Form 168)
Form 26AS is your official annual tax tax-credit statement. Under the Income Tax Act 2025 rules, Form 26AS has been mapped and updated as **Form 168 (Annual Tax Credit Statement)**. It contains details of:
Tax Deducted at Source (TDS) from your salary, interest, and professional fees.
Tax Collected at Source (TCS) on foreign remittances, car purchases, or travel packages.
Advance tax and self-assessment tax you paid directly.
Details of tax refunds received during the financial year.
What is the Annual Information Statement (AIS)?
While Form 26AS covers taxes paid, the **Annual Information Statement (AIS)** goes much further. It is a comprehensive ledger of almost every significant financial transaction you made during the year. It captures:
Savings account interest from all your banks.
Fixed Deposit and Recurring Deposit interest.
Dividends received from shares and mutual funds.
Purchase and sale of shares, mutual funds, or real estate.
Credit card payments above ₹10 Lakhs.
Purchase of foreign currency.
Step-by-Step: How to Download Form 26AS / Form 168
Follow these steps to download your consolidated tax credit statement:
Log in to the official e-Filing portal (https://www.incometax.gov.in).
Navigate to e-File → Income Tax Returns → View Form 26AS (or View Annual Tax Statement).
Read the disclaimer and click Confirm. You will be redirected to the secure TRACES / tax statement portal.
On the portal dashboard, select the Assessment Year: 2026-27 (for FY 2025-26).
Choose view format as HTML to view online, or click Export as PDF to save it to your local machine.
Step-by-Step: How to Download AIS and TIS
To download your Annual Information Statement and Taxpayer Information Summary:
Log in to the e-Filing portal.
On the top navigation menu, click on Services → Annual Information Statement (AIS).
Click Proceed. You will be redirected to the dedicated AIS website in a new tab.
Click the AIS tab on the homepage.
You will see two cards: Taxpayer Information Summary (TIS) and Annual Information Statement (AIS).
Download TIS: A simplified, one-page PDF summary. Good for quick verification.
Download AIS: A detailed PDF document. Note: The PDF is password-protected. The password is your PAN in lowercase followed by your Date of Birth in DDMMYYYY format.
Comparison Matrix: Form 26AS vs AIS
Feature
Form 26AS (Form 168)
Annual Information Statement (AIS)
Primary Scope
Taxes deducted, collected, and paid
Income earned, transactions, and taxes
Savings Interest
Only if TDS is deducted (exceeds ₹10k/₹50k limit)
All savings interest, even if ₹1 and no TDS is deducted
Stock / Mutual Fund Sales
Not tracked
Every sale transaction with sale price and acquisition date
Dividends
Only if TDS deducted (above ₹5,000)
All dividends received, regardless of amount
✓ Audit Tip: TIS vs AIS
Always verify the Taxpayer Information Summary (TIS) value first. If a number in TIS looks correct, the portal will use that for pre-filling your ITR. If it has errors (e.g., duplicated share transactions), check the details in the AIS and submit online feedback to correct it.
Common Mismatches to Check Before Filing
Run these audit checks before finalizing your return values:
Interest Income: Many filers omit savings bank interest because no TDS is shown. Check the AIS interest schedule — the CPC will auto-match this!
Employer TDS: Check if TDS on your Form 130 matches the TDS credited in Form 26AS. If not, your employer might have delayed filing their quarterly TDS return.
Capital Gains: Compare stock sales in your broker ledger with the AIS. Make sure the sale values match perfectly.
Verify Your Deductions & Compute Net Tax
Ensure your tax calculations are 100% accurate before uploading your returns to the portal.
The password is a combination of your PAN (in lowercase) and your date of birth (in DDMMYYYY format) without any spaces. For example, if your PAN is ABCDE1234F and your birth date is January 5, 1990, the password is abcde1234f05011990.
No, it has been mapped into the consolidated Form 168 (Annual Tax Credit Statement) under the Income-tax Act, 2025 guidelines. It serves the same purpose but features a modernized layout linked with TRACES.
You can submit feedback online within the AIS portal. Select the transaction, click 'Feedback', and choose the appropriate option (such as 'Information is duplicate', 'Information belongs to other PAN', or 'Information is incorrect'). The feedback is processed and resolved by the department.
Yes. Under SFT (Statement of Financial Transactions), mutual fund houses report purchase transactions exceeding ₹10 Lakhs, and all redemption transactions. These are logged in your AIS.