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Income Tax

AIS (Annual Information Statement)

Comprehensive statement from income tax portal showing all financial transactions linked to your PAN.

Full Definition

Annual Information Statement (AIS) was introduced from FY 2021-22 and is more comprehensive than Form 26AS. It covers: salary, dividends, interest, rent received, securities transactions (buy/sell of stocks, MF), mutual fund transactions, foreign remittances, GST turnover, and property purchases. The AIS is prefilled in the ITR portal. Taxpayers can provide feedback on incorrect transactions. AIS data is used by the ITD to cross-check ITR claims — mismatches trigger notices under Section 143(1).