AIS vs TIS: The Difference and How to Use Them When Filing
Last verified: June 2026, against the Income Tax Act and related provisions cited below. Figures apply to FY 2025-26 (AY 2026-27). General information, not personal tax advice.
When you sit down to file, the portal shows two documents that look similar but serve different roles: the AIS and the TIS. Knowing the difference helps you file accurately and fix mismatches before they become notices.
AIS — Annual Information Statement
The AIS is the comprehensive, line-by-line record of your financial year: interest, dividends, securities transactions, mutual funds, TDS/TCS, foreign remittances, high-value transactions (SFT) and more. For each item it shows a reported value and a modified value (after any feedback you submit). It is the detailed source document — and you can give feedback on any entry you think is wrong (duplicate, not mine, incorrect amount).
TIS — Taxpayer Information Summary
The TIS is a simplified, category-wise summary derived from the AIS. For each income category (salary, interest, dividend, etc.) it shows the processed value and the derived value — the latter being what flows into your pre-filled ITR. Think of the TIS as the “headline totals” and the AIS as the “detailed ledger” behind them.
| AIS | TIS | |
|---|---|---|
| Detail level | Transaction-by-transaction | Aggregated by category |
| Purpose | Complete record + feedback | Summary used for pre-filling ITR |
| Values shown | Reported & modified | Processed & derived |
How feedback flows
When you correct an entry in the AIS, the change feeds into the TIS and updates the derived value used for pre-filling — so fixing the AIS first keeps your ITR accurate.
How they relate to Form 26AS
Both are broader than the old Form 26AS (which mainly shows TDS/TCS and tax paid). For how AIS compares with 26AS specifically, see our AIS vs Form 26AS guide. Always reconcile all three before filing.
Where to find them
On the e-filing portal under Services → Annual Information Statement (AIS); the TIS is available alongside the AIS for download.
Worked example: fixing a mismatch
Your AIS shows savings interest of ₹42,000 from a bank, but your passbook shows ₹24,000 because the bank reported interest from a joint account where you are the second holder. Submit feedback on that AIS entry (“Information relates to other PAN” or “Information is not fully correct”) and enter the correct figure. The TIS updates the derived value, and the pre-filled return uses the corrected number. Keep the bank statement in case of a query.
What to check every year before filing
- Salary and TDS match Form 16 (Form 130 from tax year 2026-27).
- Interest, dividends and capital gains match your bank and broker statements.
- High-value transactions (property, large card payments, cash deposits) are genuinely yours.
Unexplained high-value transactions can trigger notices; see credit card spends and tax notices and reconciling AIS with Form 26AS.
What changes under the Income-tax Act, 2025
The Income-tax Act, 2025 replaced the 1961 Act from 1 April 2026. Returns for FY 2025-26 (AY 2026-27) are still filed under the old Act, old section numbers and old forms. From tax year 2026-27 onwards, section numbers and many form numbers change — for example, Form 16 becomes Form 130, Forms 15G/15H merge into Form 121, Form 26QB becomes part of Form 141 and Form 10E becomes Form 39. The underlying rules discussed here were largely carried over; only the references change.
FAQs
What is Form 168?
Under the Income-tax Rules, 2026 the annual information statement (previously Form 26AS) is Form 168.
What is the difference between AIS and TIS?
AIS is the detailed transaction record; TIS is a category-wise summary derived from it that feeds your pre-filled ITR.
Which one is used to pre-fill my ITR?
The TIS derived value, which is built from the AIS.
Can I correct the TIS?
Indirectly — submit feedback on the AIS, and the TIS updates automatically.
Are AIS/TIS the same as Form 26AS?
No. They are broader; 26AS focuses on TDS/TCS and taxes paid. Reconcile all three.
