How to Download Form 26AS and AIS
Download Form 26AS (TDS / TCS / tax credits) and AIS (Annual Information Statement) from the Income Tax e-Filing portal — and how the two differ. Catch every income source before filing ITR.
- Last verified
- 21 June 2026
- Official site
- incometax.gov.in ↗
- Application Mode
- Online
- Validity
- Annual
- Issuing Authority
- Income Tax Department / TRACES
- Online
- Available
- Offline
- Not available
Form 26AS and AIS are the two statements that the Income Tax Department uses to know what you earned and what tax you've already paid. Before filing ITR, you should download both and reconcile every line.
- Form 26AS is the older statement — your tax credit ledger showing TDS deducted on salary, interest, professional fees, plus advance tax, self-assessment tax, and TCS.
- AIS is the newer, broader statement — it includes everything Form 26AS has, plus high-value transactions, mutual fund redemptions, dividend payouts, share trades, foreign remittances, and more.
A mismatch between your ITR and these statements is the single most common cause of post-filing notices. Reconcile first, file later.
If AIS reports something that isn't yours, submit feedback on that entry — the reporting entity will be asked to confirm or correct it before assessment.
Eligibility
- You hold a valid PAN and are registered on the Income Tax e-Filing portal.
- You want to verify TDS, TCS, advance tax, or high-value transactions reported in your name.
Required documents
PAN and password
RequiredPrimary login credential for the e-Filing portal.
Used to log in to the e-Filing portal.
OriginalAadhaar-linked mobile (recommended)
OptionalOTP-based authentication for password reset or Aadhaar login.
Useful if you need to reset your password via OTP.
Mobile
Step-by-step process
- 1
Log in to the e-Filing portal
Go to incometax.gov.in and log in with PAN + password.
incometax.gov.in ↗ - 2
Download Form 26AS
Choose 'e-File → Income Tax Returns → View Form 26AS'. The TRACES portal opens in a new tab — agree to the disclaimer.
- 3
Pick the Assessment Year and format
Choose the relevant Assessment Year and download as HTML or PDF (recommended).
- 4
Open the password-protected PDF
Form 26AS PDF is password-protected. The password is your date of birth in DDMMYYYY format.
- 5
Download AIS / TIS
Back on the e-Filing portal, choose 'Services → Annual Information Statement (AIS)'. Both AIS and the TIS (Taxpayer Information Summary) can be downloaded.
- 6
Compare with your records
Cross-check every income line in AIS against your bank statements, salary slips, and broker reports. Flag any discrepancy directly on AIS via the 'Feedback' option.
Official website
Always confirm critical details here
incometax.gov.in
Who issues this?
- Issuing Office
- Income Tax Department, Government of India — TRACES (TDS Reconciliation Analysis and Correction Enabling System)
- Approving Officer
- Assessing Officer (AO)
- For Offline Applications
- Nearest Income Tax office for manual TDS certificate disputes
What happens after applying
- 1
Login to e-Filing portal
Authenticate using PAN and password (or Aadhaar OTP).
- 2
Navigate to Form 26AS / AIS
Access Form 26AS via TRACES link, and AIS via 'Services → Annual Information Statement'.
- 3
Download and review
Download PDF or JSON, cross-check against Form 16, bank statements, and broker reports.
- 4
Raise feedback on AIS discrepancies
For any entry that is incorrect or not yours, submit feedback on AIS. The reporting entity is then contacted for confirmation.
Common mistakes & rejection reasons
Ignoring AIS in favour of Form 26AS only
Why: Form 26AS only covers TDS/TCS and direct tax credits. AIS captures additional sources — dividends, mutual fund redemptions, securities trades, interest — that can trigger a mismatch notice if missed in ITR.
Fix: Download and review both Form 26AS and AIS before filing ITR. Use AIS as the primary document and Form 26AS for verification.
Wrong PDF password for Form 26AS
Why: The PDF password is your date of birth in DDMMYYYY format. Many taxpayers try their PAN or portal password and get locked out.
Fix: Use DDMMYYYY format. Example: 5 January 1990 → 05011990.
Not submitting AIS feedback for incorrect entries
Why: Leaving a wrong entry in AIS (an income that isn't yours) without feedback means the department may include it in your assessment.
Fix: Use the 'Feedback' option within AIS against the specific entry to flag it as incorrect. Provide the correct details.
Relying on TRACES directly instead of the e-Filing portal
Why: The standalone TRACES portal (tdsonline.tin.nsdl.com) may not always reflect the latest data. The e-Filing portal link to TRACES is more current.
Fix: Always access Form 26AS via the e-Filing portal link ('e-File → Income Tax Returns → View Form 26AS') rather than going to TRACES directly.
Downloading the wrong Assessment Year
Why: Form 26AS and AIS are Assessment Year-specific. Downloading the previous year's statement when reconciling for the current year leads to data mismatches.
Fix: Confirm the Assessment Year (AY) before downloading. For income earned in FY 2025-26, you need AY 2026-27.
Special situations
TDS deducted by employer shows zero or less than expected in Form 26AS▾
The employer may not have deposited the deducted TDS with the government. File a grievance with the employer and, if unresolved, raise a complaint with the TDS officer or TRACES. You cannot claim credit for TDS not deposited.
AIS shows a large transaction (e.g., property sale, mutual fund redemption) that you completed▾
This transaction will be visible to the Income Tax Department. Ensure you report the corresponding income or capital gain in your ITR to avoid a notice under Section 148.
Form 26AS TDS credit does not match Form 16▾
The amount on Form 26AS is authoritative for claiming credit. If your Form 16 shows higher TDS than Form 26AS, raise the discrepancy with your employer — they may have a filing error in their TDS returns (Form 24Q).
AIS feedback submitted but department still assesses on the wrong income▾
If feedback was submitted but assessment still uses the wrong income, file a rectification request under Section 154 after receiving the intimation, citing the AIS feedback and correct details.
Frequently asked questions
What's the difference between Form 26AS and AIS?▾
Form 26AS is your tax credit ledger — TDS, TCS, advance tax, and self-assessment tax. AIS goes further and includes high-value transactions, dividends, mutual fund redemptions, and securities trades reported by various institutions.
What's the password to open Form 26AS?▾
Your date of birth in DDMMYYYY format. Example: 15 March 1995 → 15031995.
Which should I rely on for ITR filing?▾
Use both. Form 26AS confirms tax credits to claim. AIS catches incomes you might miss. The portal auto-pre-fills ITR from both.
I see an income in AIS that isn't mine. What do I do?▾
Submit feedback on that entry via the AIS portal. The reporting entity is then asked to confirm or revise.
What is TIS (Taxpayer Information Summary)?▾
TIS is a simplified summary derived from AIS, showing the aggregated value of each income type. It's useful for a quick overview before you drill into the detailed AIS entries.
Can I download Form 26AS without logging in to the e-Filing portal?▾
Yes, you can access it on TRACES (tdsonline.tin.nsdl.com) using your PAN and date of birth, but the e-Filing portal route is more current and recommended.
How far back can I view Form 26AS data?▾
Form 26AS data is available from Assessment Year 2009-10 onwards on TRACES / the e-Filing portal.
My employer's TDS doesn't appear in Form 26AS. What should I do?▾
Your employer may not have filed their quarterly TDS return (Form 24Q) or deposited the TDS. Raise the issue with your payroll / accounts department immediately.
Does AIS also show foreign income or foreign assets?▾
AIS includes foreign remittances reported by banks (under FEMA reporting). However, it may not capture all foreign income. You must declare foreign assets and income independently in Schedule FA and Schedule FSI of your ITR.
How do I know if my ITR pre-fill matches Form 26AS and AIS?▾
After starting an online ITR on the e-Filing portal, the system auto-fetches and pre-fills TDS, interest, and other data from Form 26AS and AIS. Review the pre-filled values against the downloaded statements before confirming.
Is AIS final data or can it change?▾
AIS is updated as reporting entities (banks, employers, brokers) file their statements. It can change until the department completes processing. Always download the latest version immediately before filing your ITR.
What is a high-value transaction in AIS?▾
High-value transactions are financial activities that banks, mutual fund houses, or registrars are required to report — such as cash deposits above ₹10 lakh, property purchases above ₹30 lakh, or mutual fund investments above ₹10 lakh in a year.
Why does AIS show income I already paid tax on?▾
AIS records gross amounts reported by institutions, not net-of-tax amounts. For instance, it shows the full FD interest, not the amount after TDS. This is normal — claim the TDS credit shown in Form 26AS when filing ITR.
Can I download AIS as a PDF or JSON?▾
Yes. The AIS portal allows you to download in both PDF (password-protected with date of birth DDMMYYYY) and JSON format for data processing.
What if my employer has not issued Form 16 yet — can I still use Form 26AS?▾
Yes. Form 26AS shows TDS deducted by your employer (Part A) and allows you to file your return even before Form 16 is issued, though Form 16 remains the authoritative salary breakdown for deductions.
Official sources
- Income Tax e-Filing Portal ↗
eportal.incometax.gov.in
Primary portal to access Form 26AS and AIS / TIS.
- TRACES Portal ↗
tdsonline.tin.nsdl.com
TDS Reconciliation Analysis and Correction Enabling System — alternate access point for Form 26AS.
- Annual Information Statement (AIS) Utility ↗
eportal.incometax.gov.in
Direct AIS access and feedback submission within the e-Filing portal.
Disclaimer: This guide is for informational purposes only. Government portals, document requirements, and fees can change without notice. Always verify the latest requirements on the official website before you apply. Last verified on 21 June 2026.