Download your AIS or Form 26AS before filing ITR to verify all TDS credits and income records.
Jurisdiction
All of India
Who applies
Any taxpayer (individual, HUF, company, firm) who wants to verify TDS credits, income details, and tax payments before filing their ITR
Typical time
Same day (online download; AIS is updated in near real-time)
Fee
Free
| # | Document | Type needed | Purpose |
|---|---|---|---|
| 1 | PAN Card | Self-attested Copy | Required for login to the e-Filing portal to access AIS and Form 26AS |
| 2 | e-Filing portal credentials (PAN + password) | Download / Print | Login to the e-Filing portal to access AIS/26AS; can also be accessed via net banking |
| 3 | Bank statement / broker statement(optional) | Soft copy (PDF) | Cross-reference against AIS data for interest income, dividend, and capital gains entries |
| 4 | Form 16 / Form 16A(optional) | Soft copy (PDF) | Compare employer-reported TDS with TDS entries reflected in AIS Part B and Form 26AS |
Original documents: Carry originals only for in-person visits — do not hand them over permanently unless explicitly required.
Visit incometax.gov.in and log in using your PAN as the user ID along with your password and the captcha. If you have not registered, click 'Register' and complete registration using your PAN, Aadhaar, and mobile number. Alternatively, many banks offer direct access to Form 26AS through their net-banking portal under the 'Tax' section, which links to the TRACES website.
After login, navigate to 'Services > Annual Information Statement (AIS)'. The AIS dashboard displays Part A (general information) and Part B (information about all financial transactions: TDS, SFT, payment of taxes, demand and refund, and other information). Download the AIS as a PDF or JSON file from the portal. The PDF is password-protected with your date of birth in DDMMYYYY format.
Navigate to 'e-File > Income Tax Returns > View Form 26AS' or click the link under 'Services'. You will be redirected to the TRACES portal (tdscpc.gov.in) where Form 26AS is hosted. Select the Assessment Year and download the statement in PDF or text format. Form 26AS shows TDS deducted by all deductors, TCS collected, advance tax/self-assessment tax paid, and refunds received.
Open the downloaded AIS and Form 26AS and compare each TDS/TCS entry against your Form 16, bank interest certificates, and broker statements. Check that the deductor's TAN, the amount of tax deducted, and the year of deduction are all correct. Identify any income entries in AIS that you may have missed — such as dividends, interest from savings accounts, or mutual fund redemptions — as these must be reported in your ITR.
If any entry in AIS is incorrect (wrong amount, duplicate, or not pertaining to you), click 'Optional — Provide Feedback' on the AIS portal against the specific transaction. Select the appropriate reason (e.g., 'Income is not taxable', 'Duplicate entry', 'Incorrect information') and submit. The feedback is visible to the deductor and the Income Tax Department, and your ITR filing should reflect the correct figures. Raising feedback does not modify the underlying data reported by the deductor.
Income Tax Department, Ministry of Finance
Post-filing — if mismatch between ITR and AIS leads to scrutiny notice
Reviews discrepancies between AIS data and declared income in the ITR and issues notice under Section 142(1) or 148 if income appears underreported.
Directorate of Income Tax (Systems), Ministry of Finance
Ongoing — maintains and updates Form 26AS data
Processes TDS returns filed by deductors, updates Form 26AS with TDS/TCS credits, and resolves discrepancies raised by taxpayers or deductors.
Primary portal to access and download the Annual Information Statement (AIS) and to navigate to TRACES for Form 26AS.
Download Form 26AS showing TDS/TCS credits, advance tax payments, and refund details linked to your PAN.
Deductors file TDS returns quarterly, so recent TDS deductions (e.g., March quarter) may not appear in AIS until late May or June; download again just before filing.
AIS contains broader information (SFT, GST turnover, foreign remittances) while Form 26AS focuses on TDS/TCS; use both to get a complete picture.
Raising a dispute on AIS marks the entry as 'Modified' in your view but does not correct the deductor's TDS return; always follow up with the deductor to file a TDS correction return.
CPC automatically compares ITR figures with AIS data; unexplained differences in income or TDS credit cause defective return notices or scrutiny assessments.
The downloaded AIS PDF is encrypted; the password is your date of birth in DDMMYYYY format — e.g., 15081985 for 15 August 1985.