Form 26AS & AIS — How to Check and Download 2025

Before filing your ITR, you should always check Form 26AS and AIS. These documents show what the Income Tax Department already knows about your income — and filing differently triggers notices.

Form 26AS — What It Contains

Part	What It Shows
Part A	TDS on salary — employer deductions
Part A1	TDS on other income (bank interest, rent, professional fees)
Part B	TCS (Tax Collected at Source)
Part C	Advance tax and self-assessment tax paid by you
Part D	Paid refunds (if any previous year refund received)
Part F	TDS on property purchases (26QB)

AIS (Annual Information Statement) — What It Contains

AIS is broader than Form 26AS — it shows all financial transactions reported to IT Dept:

• Salary income
• Interest from savings accounts, FDs
• Dividends from shares and mutual funds
• Mutual fund transactions (purchases and redemptions)
• Property purchases/sales
• Foreign remittances
• High-value cash deposits / withdrawals
• Credit card payments above ₹1 lakh

How to Download Form 26AS

1. Login to incometax.gov.in
2. Go to e-File → Income Tax Returns → View Form 26AS
3. Redirected to TRACES portal — accept terms
4. Select Assessment Year → View Type (HTML/Text/PDF)
5. Download PDF (password = Date of Birth in DDMMYYYY format)

How to Check AIS

1. Login to incometax.gov.in
2. Go to Services → Annual Information Statement (AIS)
3. Select the financial year
4. View all reported transactions
5. Download as PDF or JSON

What to Do If AIS Shows Wrong Income

Sometimes AIS shows income that's incorrect — duplicate entry, wrong amount, or income that doesn't belong to you.

1. In AIS portal — click on the specific transaction
2. Click "Feedback" on that entry
3. Select reason: "Information is incorrect", "Income is not taxable", "Duplicate entry" etc.
4. Submit feedback — IT Dept will review
5. File ITR with correct figures — mention discrepancy in AIS

Don't just match ITR with AIS blindly. If AIS shows wrong income, give feedback on portal AND file ITR with correct figures. Your ITR takes precedence — but note the discrepancy.

Why This Matters — AIS vs ITR Mismatch

If your ITR shows significantly less income than AIS — the IT Department may send:

• Defective return notice (Section 139(9))
• Scrutiny notice (Section 143(2))
• Demand notice for undeclared income

Always reconcile AIS with your actual income before filing. Missing to declare FD interest or mutual fund dividends is a common error that AIS catches.