How to Check Your Form 26AS, AIS & TIS Before Filing ITR (FY 2024–25, AY 2025

Introduction: Why Checking 26AS, AIS & TIS is a Must Before Filing ITR

Before filing your Income Tax Return (ITR) for FY 2024–25, it is crucial to check your Form 26AS, AIS (Annual Information Statement), and TIS (Taxpayer Information Summary).

These reports ensure:

✔ No mismatch between your income & tax credits
✔ Your TDS/TCS is fully captured
✔ You avoid errors that may result in notices under Section 143(1) or delayed refunds

Even if you are salaried, self-employed, a freelancer, or retired — checking these reports is essential in 2025.

What are Form 26AS, AIS & TIS? Know the Difference

Report	Purpose	Why Important?
Form 26AS	Tax credit statement: TDS, TCS, advance tax paid	Shows total tax already deposited in your PAN
AIS	Detailed statement of all financial transactions (beyond TDS)	Captures salary, interest, shares, property sale, MF, foreign income
TIS	Summary version of AIS with prefilled ITR guidance	Gives ‘processed’ values used for tax filing

1. How to Check Form 26AS (Step-by-Step)

Direct Link: https://incometax.gov.in

Steps:

1. Log in to your Income Tax e-filing portal account.

2. Go to: ‘e-File’ → Income Tax Returns → View Form 26AS.

3. You’ll be redirected to the TRACES portal.

4. Select Assessment Year: 2025–26.

5. Choose ‘HTML’ or ‘PDF’ format.

6. Enter the captcha and view/download Form 26AS.

What to Check in Form 26AS:

· TDS Deducted by Employer/Bank

· Advance Tax/Self-Assessment Tax Paid

· TCS if applicable (on purchases)

· Refund details from the previous year

2. How to Check AIS (Annual Information Statement) (Step-by-Step)

Steps:

1. Log in to Income Tax portal.

2. Go to ‘Services’ → ‘Annual Information Statement (AIS)’.

3. Select FY 2024–25.

4. Download in PDF/JSON format or view online.

What to Check in AIS:

· TDS/TCS on Salary, FD, RD, Interest

· Savings Account Interest

· Stock Market or Mutual Fund transactions

· Rent Received (if PAN shared by tenant)

· Foreign remittances (LRS)

If you find any incorrect info:

✔ Click on ‘Feedback’ and report it as:

· Information is incorrect / not pertaining to me

· Duplicate entry

· Fully or partially incorrect

3. How to Check TIS (Taxpayer Information Summary) (Step-by-Step)

TIS is generated alongside AIS and shows a summary view — helpful for your ITR prefill.

Steps:

1. From AIS Portal (same as above), click ‘TIS’ tab.

2. TIS shows:

o Processed Value (per the department)

o Derived Value (per taxpayer's AIS feedback)

What to Check in TIS:

· Income from Salary (as per Form 16)

· Interest Income (as per banks)

· Dividend Income

· Sale of Shares/Mutual Funds

· Other income (Gifts, Foreign remittance)

TIS helps the department pre-fill your ITR — if this data is wrong, you’ll need to give feedback in AIS first.

Why Mismatches in 26AS, AIS & TIS Create Problems

If you ignore these statements, your filed income may mismatch with records — causing:

· Notice under Section 143(1)(a)

· Refund delays

· Increased scrutiny

· Possible tax demand + penalty

Common Mistakes You Must Avoid:

1. Ignoring FD or savings interest (shown in AIS)

2. Not declaring capital gains from shares/MFs

3. Mismatch in salary income (as per Form 26AS & Form 16)

4. Using old TDS certificates (check fresh 26AS)

5. Assuming AIS/TIS data is always correct — always verify!

Important Timelines: FY 2024–25 (AY 2025–26)

Activity	Deadline
TDS Filing by Employers/Banks	31st May 2025
AIS/TIS Update Completion	Mid-June 2025
ITR Filing Deadline (non-audit)	31st July 2025 (Extended to 15 Sep this year)

Best to file ITR after June 15th for fully updated AIS/TIS/26AS.

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