The Annual Information Statement (AIS) is a portal record of the financial transactions reported against your PAN by employers, banks, mutual funds, registrars and others. The Taxpayer Information Summary (TIS) is its short version, grouping the reported figures by category such as salary, interest and dividends, and it is what pre-fills the return. Together they go beyond Form 26AS, which is mainly a tax credit statement.

What AIS includes that Form 26AS does not

• Salary and TDS reported by the employer in Form 24Q
• Interest from savings accounts and deposits, and dividends
• Securities and mutual fund purchases and sales
• Property registrations and certain cash deposits or high-value spends
• Other items such as foreign remittances and GST turnover where reported

The two views behave differently. AIS lists every reported entry, line by line. TIS shows one figure per category, after any feedback you gave. If AIS shows salary that does not match Form 16, the return prepared on the TIS figure will carry the difference.

Mismatches and who fixes what

If an entry is wrong, the employee can give feedback on the AIS entry from the portal, marking it as not fully correct, duplicate or not related to them, and the TIS figure adjusts. That does not change what the employer reported, however. If the employer’s return itself was wrong, only a corrected TDS statement fixes the source. Payroll teams see this when an employee’s AIS salary is higher than Form 16 because a perquisite or arrears amount was reported in one place and not the other, or when the same salary is reported under two TANs after a transfer.

Current position

For FY 2025-26 returns, AIS and TIS continue as they are. The 26AS statement is renumbered Form 168 under the Income-tax Act, 2025 from tax year 2026-27, with AIS and TIS reported to continue alongside it. Because summaries describe the relationship between Form 168 and AIS differently, check how your portal labels each statement.

Frequently asked questions

Should I file my return from AIS alone?

No. Use it as a checklist, not the final word. Compare it with Form 16, bank statements and your own records, and report income in the return even if AIS misses it.

Can the employer see an employee’s AIS?

No. AIS is available only to the taxpayer, who logs in with their own PAN. Employers can help by giving a clean TDS filing and a reconciled 24Q.

Who gets notices over AIS mismatches?

The employee, if reported income and the return differ materially. That makes a pre-filing check worthwhile, using the income tax calculator to confirm the final tax figure.

Employers who keep payroll and the TDS filing tied together with payroll software face fewer mismatch queries after Form 16 goes out.