Directorate of Income Tax (Systems)

Annual Information Statement (AIS)
User Guide – AIS Portal
Version 1.0 (October 2021)

1 About this Document

1.1 Purpose

The purpose of this document is to provide a comprehensive understanding of the “Annual Information Statement (AIS)” functionality available at Compliance Portal of the Income-tax Department.

In order to promote transparency and simplifying the tax return filing process, CBDT vide Notification dated May 28, 2020 has amended Form 26AS vide Sec 285BB of Income Tax Act, 1961 r.w.r.114-I of Income Tax Rules, 1962 w.e.f. 01.06.2020. The new Form 26AS is an Annual Information Statement or AIS which will provide a complete profile of the taxpayer for a particular year.

Taxpayers will be able to view their information details for a given financial year and submit feedback against each information.

1.2 Document Conventions

This user guide uses the following conventions:

  • Menu items, Options, Dialog boxes and Functions are mentioned in ‘Bold and quotes’
  • Error messages are displayed in Italics
  • Angle brackets (>) indicate the progression of menu choices the user should select in a graphical user interface (GUI)
  • Note provides additional information

2 Intended Audience

The intended audience is citizens who have carried out transactions during the given financial year which may lead to liability of filing ITRs under Income-tax Act,1961. Taxpayers will be able to access Compliance Portal (AIS Homepage) through e-filing portal (www.incometax.gov.in) to view their Annual Information Statement (AIS), Taxpayer Information Summary (TIS) and submit feedback on information displayed under AIS.

3 Overview

3.1 About Project Insight

Income Tax Department initiated Project Insight to focus on three goals namely (i) to promote voluntary compliance and deter noncompliance; (ii) to impart confidence that all eligible persons pay appropriate tax; and (iii) to promote fair and judicious tax administration. Under this project, an integrated data warehousing and analytical platform has been rolled out. The project also operationalizes two centres namely Income Tax Transaction Analysis Centre (INTRAC) and Compliance Management Centralized Processing Centre (CMCPC).

3.2 About AIS

Annual Information Statement (AIS) is comprehensive view of information for a taxpayer displayed in Form 26AS. Taxpayer can provide feedback on information displayed in AIS. AIS shows both reported value and modified value (i.e. value after considering taxpayer feedback) under each section (i.e. TDS, SFT, Other information).

The objectives of AIS are:

  • Display complete information to the taxpayer with a facility to capture online feedback
  • Promote voluntary compliance and enable seamless prefilling of return
  • Deter non-compliance

Salient Features of AIS are:

  • Inclusion of new information (interest, dividend, securities transactions, mutual fund transactions, foreign remittance information etc.)
  • Use of Data Analytics to populate PAN in non-PAN data for inclusion in AIS.
  • Deduplication of information and generation of a simplified Taxpayer Information Summary (TIS) for ease of filing return (pre-filling will be enabled in a phased manner).
  • Taxpayer will be able to submit online feedback on the information displayed in AIS and also download information in PDF, JSON, CSV file formats.
  • AIS Utility will enable taxpayer to view AIS and upload feedback in offline manner.
  • AIS Mobile Application will enable taxpayer to view AIS and upload feedback on mobile.

Disclaimer: Annual Information Statement (AIS) includes information presently available with Income Tax Department. There may be other transactions relating to the taxpayer which are not presently displayed in Annual Information Statement (AIS). Taxpayer is expected to check all related information and report complete and accurate information in the Income Tax Return.

3.2.1 AIS Homepage

The Annual Information Statement (AIS) homepage provides key components! functions for AIS and TIS view. The same can be accessed through Compliance Portal (AIS Homepage).

Figure 1 AIS

Following are the key components/functions available on AIS homepage:

(1) Instructions Tab: Instructions for functionalities related to Annual Information Statement (AIS) are displayed in this tab.

Figure 2 AIS

(2) AIS Tab: Facility to view Taxpayer Information Summary (TIS) and Annual Information Statement (AIS) is provided under this tab.

(3) Activity History Tab: User can check list of activities performed through this tab. (Refer Activity History)

(4) Select Financial Year: User can choose the FY for which the AIS/ TIS is to be viewed.

(5) Taxpayer PAN: User can view their PAN for which the AIS/ TIS is to be viewed.

(6) Taxpayer Information Summary (TIS): TIS is an information category wise aggregated information summary for a taxpayer. It shows processed value (i.e., value generated after processing of information through various pre-defined rules) and derived value (i.e., value derived after considering the taxpayer feedback and processed value) under each information category (e.g., Salaries, Interest, Dividend etc.). The derived information in TIS will be used for prefilling of Return. (Refer Taxpayer Information Summary (TIS))

(7) Download TIS: User can download TIS in provided formats (PDF, JSON) using the download icon. (Refer Download TIS)

(8) Annual Information Statement (AIS): Annual Information Statement (AIS) is comprehensive view of information for a taxpayer displayed in Form 26AS. Taxpayer can provide feedback on information displayed in AIS. AIS shows both reported value and modified value (i.e. value after considering taxpayer feedback) under each section (i.e. TDS, SFT, Other information). (Refer Annual Information Statement (AIS))

(9) Download AIS: User can download AIS in provided formats (PDF, JSON) using download icon. User can also download consolidated feedback. (Refer Download AIS)

(10) Upload: User can upload AIS feedback file exported from AIS Utility using upload icon. (Refer AIS Utility User Guide in the Resources section of Compliance Portal (AIS Homepage))

(11) Session Time: This will display the time remaining for the current session. User can choose to keep the session active by choosing the relevant option in the prompt.

3.3 Accessing AIS through e-filing portal

Taxpayers can access their AIS by navigating through the e-filing portal and log in through relevant user ID (PAN/ Aadhaar):

Step 1: Visit the e-filing portal by using the URL https://www.incometax.gov.in/.

Step 2: On top-right of the homepage, click on “Login” button.

Figure 3 AISStep 3: Enter user ID and click on “Continue

Figure 4 AIS

Step 4: Fill in the password and click on “Continue” to navigate to e-filing portal homepage

Figure 5 AIS

Note: If the user is not already registered, then registration must be completed first by clicking on the “Register” button available on e-filing portal and then providing relevant details. After successful registration, login step can be performed on the e-filing portal.

Step 5: Click the “Annual Information Statement (AIS)” available under “Services” tab to navigate to AIS Homepage.

Figure 6 AIS

Step 6: On AIS Homepage, access the functions available on AIS homepage. (Refer About AIS)

Figure 7 AIS

4 Context Based Help (Self Help)

AIS functionality also provides facility to display context-based help on the AIS Homepage in case user wants details/ description to understand the various information/ terms displayed. The same can be enabled by following below mentioned steps:

Step 1: Click on bulb icon present at the top right of the portal screens to enable context specific help.

Figure 8 AIS

Step 2: Hover the mouse pointer across information/ term where you are facing difficulty to view the bulb icon.

Figure 9 AIS

Step 3: Click on the bulb icon besides the information to view tooltip style information description and related links.

Figure 10 AIS

Step 4: Click on keywords within related links to view additional information description and related links for the new keyword clicked.

Figure 11 AIS

Step 5: Click anywhere outside of the tooltip style window to close the information description.

Note: The bulb icon besides information/ term will only be visible on hovering if the description for that information/ term is available.

5 Annual Information Statement (AIS)

Annual Information Statement (AIS) is comprehensive view of information for a taxpayer displayed in Form 26AS. Taxpayer can provide feedback on information displayed in AIS. AIS shows both reported value and modified value (i.e. value after considering taxpayer feedback) under each section (i.e. TDS, SFT, Other information).

5.1 View Annual Information Statement (AIS)

After accessing the AIS homepage, user can view the AIS through following steps:

Step 1: Select relevant Financial Year and PAN for which the AIS is to be viewed.

Step 2: Click on Annual Information Statement (AIS) tile to view your AIS details.

Step 3: User is navigated to AIS page showing two parts: Part-A (General Information) and Part-B (Descriptive Reported Information with feedback facility), as shown in Parts in AIS.

Figure 12 AIS

5.1.1 Parts in AIS

Taxpayer details and Information is displayed in AIS in the following two parts, PART A and PART B as covered below, after clicking the AIS tile from the AIS homepage.

Figure 13AIS

Part A: It displays general information pertaining to the taxpayer including PAN, Masked Aadhaar Number, Name of the Assessee, Date of Birth/ Incorporation/ Formation, mobile number, e-mail address and address of Taxpayer.

Part B: It displays the following information with respect to your AIS as shown below:

  • TDS/TCS Information: Information related to tax deducted/collected at source will be displayed here. The Information code of the TDS/TCS, Information description and Information value are visible to the user.
  • SFT Information: Information received from reporting entities under Specified Financial Transaction (SFT) are displayed here. The SFT code, Information description and Information value are visible.
  • Payment of Taxes: Information relating to payment of taxes from different heads are displayed here. For example, Advance Tax, Self-Assessment Tax paid through challan to Bank.
  • Demand and Refund: Details of the demand raised (AY, demand under section, amount and demand status) and refund initiated (AY and amount) to them during a Financial year can be viewed from here. (Details related to Demand will be released soon)
  • Other Information: Any other information in relation to sub-rule (2) of rule 114-I is displayed here.

The detailed view of AIS i.e. the descriptive information in PART B can also be viewed by the user. (Refer View AIS Details)

5.1.2 Icons

Certain icons can be seen on the AIS screen. The following table shows the description of the icons used here.

Icons Description

←             →

Expand the details
Download the AIS related files in available formats
Upload the AIS Feedback file
» Collapsed View (Click to see less information)
« Expanded View (Click to expand the information visible)

5.1.3 Filters

Relevant filters are available (both at L2 Level Information and at L1 Level Information) on AIS view which will help the user to filter the data and view specific information as required.

Figure 14 AIS

5.2 View AIS Details

In AIS Details, user will be able to view the L2 Level Information (information source-wise aggregated details) and L1 Level Information (information/ transaction details).Figure 15 AIS

5.2.1 Information/Transaction Details (L1 Level Information)

L1 Level Information is the lowest level of information displayed in Annual Information Statement (AIS). Each information is displayed by unique Transaction sequence number (TSN). User can navigate to L1 Level Information of respective information category by clicking on the expand icon (Refer Icons) to check details of any information/ transaction.

The following are the key points of L1 Level Information:

  • All information relating to the information code and information source (for specific L2 level information) will be displayed.
  • User can see specific information as per requirement by using filters.
  • Details like (Quarter, Date of transaction, relevant amount, Transaction status and Feedback as provided) is visible in this view.
  • Transaction status will define whether the information is active/ inactive. Inactive means, the information is either deleted/ corrected by the information source.
  • User can submit feedback (on single information and bulk mode) on the specific information through this view. Based on the feedback provided the modified value for the information will be displayed in this view (Refer Submit Feedback)
  • User can download the CSV of L1 level information also through the download icon provided. (Refer Download AIS)

Note: If the user is yet to give feedback on any information, term “Optional” will be displayed in the “Feedback” column. The relevant feedback value will be displayed if feedback is already provided.

5.2.2 Information Source wise aggregated details (L2 Level Information)

L2 Level Information is the source wise aggregated value displayed in Annual Information Statement (AIS) as well as Taxpayer Information Summary (TIS). L2 level information shows the information category and information description based of various information sources.

  • Once the user navigates to any part of AIS, L2 level information will be displayed along with relevant details (Category, Code, description and information source).
  • The reported amount from the active information source in the defined information code/ description will also be visible.
  • The count (corresponding to specific active L2 Level information) displays the total number of L1 level information. User can view the details of L1 level information by clicking on the expand icon (Refer Icons) for any specific L2 level information.

5.3 Download AIS

Facility to download the AIS and related documents is also available. Following are the files which can be downloaded for AIS:

1. AIS- PDF: Providing AIS (all parts and information) in PDF format

2. AIS-JSON: Providing AIS (all parts and information) in JSON format. This will be used for viewing and providing feedback through AIS Utility.

3. Consolidated Feedback (PDF): Providing details of the feedback submitted on relevant AIS information.

4. AIS-CSV (of L1 information): Providing specific information in CSV format.

Note: If the file size is large, the download request will be submitted, and the user can download the same through activity history tab once the file is available for download. (Refer Download files from Activity History.

Download AIS and Consolidated Feedback

Step 1: User can download AIS by clicking on the download icon from AIS View. Alternatively, the user can download the same files from the Download dropdown, available in the AIS View.

Figure 16 AIS

Step 2: Select the relevant file format (PDF, JSON) in which the user wishes to download AIS. User can also download their Consolidated Feedback (Refer Download Consolidated Feedback)). Click on “Download” button.

Figure 17 AIS

Note: If the file size is large, the download request will be submitted, and the user can download the same through activity history tab once the file is available for download. (Refer Download files from Activity History)

Note: The downloaded PDF will be password protected. To open the file, you will need to enter the combination of the PAN (in upper case) and the date of birth in case of individual taxpayer or date of incorporation/ formation for non-individual taxpayer in the format ddmmyyyy without any space. For example, if the PAN is AAAAA1234A and the date of birth is 21st January 1991 then your password will be AAAAA1234A21011991.

Alternatively, the user can download the same files from the Download dropdown, available in the AIS View.

Figure 18 AIS

Download CSV of L1 level information

User can also download the relevant information (L1 level information) in CSV format using the following steps:

Step 1: Navigate to AIS details (Refer View AIS Details) and view L2 level information.

Step 2: Expand specific L2 level information to view L1 level information on which feedback is to be provided.

Step 3: Click on the download icon which is displayed in the AIS Details and download the CSV file.

Figure 19 AIS

Note: If the file size is large, the download request will be submitted, and the user can download the same through activity history tab once the file is available for download. Refer (Download files from Activity History)

5.4 Submit Feedback

User can provide feedback on the active information displayed under TDS/TCS Information, SFT Information or Other information parts. Option to submit feedback on a single information, submit feedback in bulk mode, modify the feedback (to be released soon), view feedback history and download the consolidated feedback is available to the user. The feedback functionality is discussed in detail below.

5.4.1 Submit feedback on single information

User can submit the feedback on each Information displayed in AIS details. User can click and select

one of the available options for submitting feedback by following the given steps:

Step 1: Navigate to AIS details (Refer View AIS Details) and view L2 level information.

Step 2: Expand specific L2 level information to view L1 level information on which feedback is to be provided

Step 3: Click on “Optional” mentioned in the Feedback column for relevant information.

Figure 20 AIS

Step 4: In the Add Feedback screen, choose the relevant feedback option and enter the feedback details (dependent on feedback option).

Figure 21 AIS

Feedback options are as follows:

Information is correct – If the information belongs to taxpayer and all the attributes of the Information are correct.

Information is not fully correct – If the information belongs to taxpayer, but all the attributes of the Information are not correct. Upon selecting this option, relevant information fields will be displayed, and user will be able to update correct information details. e.g.- Account number, Information value, etc.

The Information relates to other PAN/year – If the taxpayer is aware of the Information, but it belongs to other PAN or other year e.g. joint ownership of property or receiving of amount mentioned in another year.

Information is duplicate/included in other information – If the information displayed is already included in any other information or it may be a duplicate information.

Information is denied – If the taxpayer completely denies the information displayed.

Customized feedback – The feedback option will be displayed based on the information category. Refer Annexure for customized feedback options relating to each information category)

Note: In case of feedback option ‘Information relates to other PAN/Year’,

  • If ‘Other Person’ is selected from the dropdown of field ‘Self/Other Person’ then User cannot enter Self PAN
  • If the ‘Relationship of other person’ is selected as ‘Legal Entity’ then User cannot enter individual PAN
  • If the ‘Relationship of other person’ is selected as Parent/ Son/ Daughter/ Brother/ Sister/ Spouse/ Relative/ Friend, then User can only enter individual PAN
  • If user is logged in with a PAN other than individual, then ‘Relationship of other person’ will not be enabled
  • User can only enter Feedback amount equal to, or less than the Reported value

Step 5: Click “Submit” to submit the feedback.

Figure 22 AIS

Step 6: Success message will be shown for the successful submission of feedback. The ackjnowledgement receipt of the same can be downloaded from the activity history. Refer (Download files from Activity History)

Figure 23 AIS

Modified information value as per feedback submitted:

Once the feedback is submitted successfully, modified value of information (L1 level) will be displayed with the reported value as per the feedback submitted by the user. The modified value will be calculated according to the feedback type selected and the feedback details.

The modified value of the information at L1 level will also be aggregated and displayed at information source (L2 level) data. The same will also be utilised to update the TIS view.

Refer Illustrations displaying the logic for calculation of values in TIS

Figure 24 AIS

5.4.2 Submit feedback through Bulk Mode

Other than providing single feedback, the user can also provide feedback on multiple L1 Level Information visible on expanding any L2 Level Information and submit the feedback in bulk mode. The following steps can be followed for the same:

Step 1: Navigate to AIS details (Refer View AIS Details) and view L2 level information.

Step 2: Expand specific L2 level information to view L1 level information.

Step 3: Select the bulk feedback option available.

Figure 25 AIS

Step 4: Bulk feedback screen is visible. Select multiple information for which the feedback is to be provided.

Figure 26 AIS

Step 5: Choose the relevant feedback from the given options.

Figure 27 AIS

Note: Only following feedback options are available for submitting the response in bulk:

  • Information is correct
  • Information relates to other PAN/year
  • Information is duplicate/ included in other information
  • Information is denied
  • Customized feedback option as per information category

Note: In case of feedback option ‘Information relates to other PAN/Year’,

  • If ‘Other Person’ is selected from the dropdown of field ‘Self/Other Person’ then User cannot enter Self PAN
  • If the ‘Relationship of other person’ is selected as ‘Legal Entity’ then User cannot enter individual PAN
  • If the ‘Relationship of other person’ is selected as Parent/ Son/ Daughter/ Brother/ Sister/ Spouse/ Relative/ Friend, then User can only enter individual PAN
  • If user is logged in with a PAN other than individual, then ‘Relationship of other person’ will not be enabled
  • User can only enter Feedback amount equal to, or less than the Reported value

Step 6: Submit the required response in bulk.

Figure 28 AIS

Step 7: Success message will be shown for the successful submission of feedback. The acknowledgement receipt of the same can be downloaded from the activity history. Refer (Download files from Activity History)

Figure 29 AIS

Step 8: View the feedback provided in the feedback history of relevant information.

Figure 30 AIS

User can also download consolidated feedback acknowledgment via Activity History. Refer (Download files from Activity History)

5.4.3 Modify Feedback

Once the user has submitted the feedback on any information displayed under TDS/TCS Information, SFT Information or Other information and wants to modify it (while the information is still active), then the same can be done by following the given steps:

Step 1: Navigate to AIS details (Refer View AIS Details) and view L2 level information.

Step 2: Expand specific L2 level information to view and click on the L1 level information on the information where the feedback was already provided and needs modification.

Figure 31 AIS

Step 3: User will be directed to the Feedback History screen that will show the already submitted feedback. Click on the “Modify Feedback” button.

Figure 32 AIS

Step 4: Select the reason for modification along with remarks as per the requirement.

Figure 33 AIS

Note: If the reason for modification is selected as “Others”, then the Remarks field would be mandatory.

Step 5: Choose the relevant feedback from the given options, enter the details and click on the “Submit” button.

Figure 34 AIS

Step 6: Success message will be shown for the successful submission of feedback. The acknowledgement receipt of the same can be downloaded from the activity history. (Refer Download files from Activity History)

Figure 35 AIS

Modified information value as per modified feedback submitted:

Once the modified feedback is submitted successfully, the modified value of information (L1 level) will be displayed with the reported value as per the feedback submitted by the user. The modified value will be calculated according to the feedback type selected and the feedback details.

The modified value of the information at L1 level will also be aggregated and displayed at information source (L2 level) data. The same will also be utilised to update the TIS view.

5.4.4 View Feedback History

Feedback history will display the details of feedback(s), submitted on the specific information. User

can navigate to this screen through:

Step 1: Navigate to AIS details (Refer View AIS Details) and view L2 level information.

Step 2: Expand specific L2 level information to view L1 level information.

Step 3: User can navigate to Feedback history page to view the entire history of the feedback provided on that information.

Figure 36 AIS

5.4.5 Download Consolidated Feedback

After submitting the feedback of the Annual Information Statement (AIS), user can download the AIS consolidated feedback file (PDF). It will help them to view all their AIS feedback (other than feedback, ‘Information is correct’) related information in one pdf for easy understanding.

Step 1: Click on the download icon on the AIS tile in AIS Homepage.

Figure 37 AIS

Alternatively, the user can download the same files from the Download dropdown, available in the AIS View.

Step 2: Click on the “Download” button in front of Consolidated Feedback (AIS) – PDF.

Figure 38 AIS

Note: If the file size is large, the download request will be initiated, and the link will be made available in activity history tab once the file is ready for download. Refer (Download files from Activity History)

Note: The downloaded PDF will be password protected. To open the file, you will need to enter the combination of the PAN (in upper case) and the date of birth in case of individual taxpayer or date of incorporation/ formation for non-individual taxpayer in the format ddmmyyyy without any space. For example, if the PAN is AAAAA1234A and the date of birth is 21st January 1991 then your password will be AAAAA1234A21011991.

6 Taxpayer Information Summary (TIS)

Taxpayer Information Summary (TIS) is an information category wise aggregated information summary for a taxpayer. It shows processed value (i.e., value generated after processing of information through pre-defined rules) and derived value (i.e., value derived after considering the taxpayer feedback and processed value) under each information category (e.g., Salaries, Interest, Dividend etc.). The derived information in TIS will be used for prefilling of Return.

6.1 View TIS

After accessing the AIS homepage, user can view the TIS through following steps:

Step 1: Select relevant Financial Year and PAN for which TIS is to be viewed.

Step 2: Click on Taxpayer Information Summary (TIS) tile to view your TIS details.

Figure 39 AIS

Step 3: Navigate to TIS page showing parts and relevant information as shown in Parts in TIS.

Figure 40 AIS

6.2 Parts in TIS

Taxpayer details and Information is displayed in TIS in the following two parts, General Information and Taxpayer Information Summary (TIS) as covered below, after clicking the TIS tile from the AIS homepage.

Figure 41 AIS

General Information: It displays general information pertaining to the taxpayer including PAN, Masked Aadhar Number, Name of the Assessee, Date of Birth/ Incorporation /Formation, mobile number, e-mail address and address of Taxpayer.

Taxpayer Information Summary (TIS): It shows processed and derived value for each Information Category for which information is received (for such FY). User will be able to view L3 Level Information and L2 level information on TIS.

Figure 42 AIS

L3 Level Information

Details aggregated at information category level is displayed by default in TIS. On expanding, the information source wise details (L2 level) can be viewed as shown in the figure above.

L2 Level Information

Details aggregated at information code and information source under specific information category is displayed when L3 level view is expanded.

This view also displays the reported, processed and derived value of relevant information.

At this level, the processing of duplicate information is also done by the system to club duplicate information (displayed in grey) under one information category and accordingly calculate the processed value.

Reported Value refers to information value as reported by the information source against a PAN.

Processed Value refers to value after processing (including deduplication of information) based on pre-defined rules.

Derived value refers to value displayed in Taxpayer Information Summary (TIS) which is derived after considering the taxpayer feedback (if any) and processed value. The derived information will be used for prefilling of Return.

Refer Illustrations displaying the logic for calculation of values in TIS

Note: If the reported value/ processed value is not correct, taxpayer is advised to provide feedback in AIS to update the derived value which is used for pre-filling of Income Tax Return (ITR).

6.3 Download TIS

Other than viewing the Taxpayer Information Summary (TIS), taxpayer can download Taxpayer Information Summary (TIS) in PDF format and JSON by following below mentioned steps on the portal:

Step 1: Access AIS Homepage.

Step 2: Click on download icon available under Taxpayer Information Summary (TIS) Tab.

Figure 43 AIS

Step 3: Click on “Download” button and download Taxpayer Information Summary (TIS) – PDF.

Figure 44 AIS

If the PDF file size is large, the download request will be initiated, and the link will be made available
in activity history tab once the file is ready for download. Refer (Download files from Activity History)

Note: If the files that you are trying to download exceed a size limit of defined records (currently 1500 records), then you will not be able to download the PDF files. In such scenario please download the AIS JSON file.

Note: The downloaded PDF will be password protected. To open the file, you will need to enter the combination of the PAN (in upper case) and the date of birth in case of individual taxpayer or date of incorporation/ formation for non-individual taxpayer in the format ddmmyyyy without any space. For example, if the PAN is AAAAA1234A and the date of birth is 21st January 1991 then your password will be AAAAA1234A21011991.

7 Activity History

All the relevant activities carried out by the user are viewable in activity history and the same can be downloaded from the portal.

7.1 View AIS Activity History

User will be provided summary view of activity performed by him on the AIS functionality. System generated Id (Activity ID) will be created for each performed activity, Activity date, Activity description and detail will be displayed under this tab.

Figure 45 AIS

To have a detailed view of the Activity History, click on the expand icon as shown:

Figure 46 AIS

7.1.1 Download files from Activity History

When user is trying to download any file (relating to AIS/ TIS) and the file size is large, the request for download will be captured. Once the file is available, the same will be displayed in activity history and the link will be made available in activity history tab once the file is ready for download. User can also download Feedback Acknowledgement Receipt from Activity History after submitting the feedback on any information.

Figure 47 AIS

8 Resources, Rate Us, Help

These three sections are meant to help the users with the easy access to the portal and feedback.

8.1 Resources

For the ease of the users to understand AIS and the related functionalities, various resources have been created which are discussed below:

Figure 48 AIS

8.1.1 User Manual

The User Manual tab contains user guides, which are intended to give step by step assistance to users in using the AIS functionality on Compliance Portal (AIS Homepage). It can be referred for detailed information on how to accomplish a task on the Compliance Portal (AIS Homepage). It can be accessed from “Resources” section by clicking on the “User Manual” tab.

Figure 49 AIS

8.1.2 Training Material

Training Material contains multiple documents intended to give assistance to taxpayer/tax professionals in using the Compliance Portal.

In the AIS Homepage, navigate to the “Resources” tab and click on “Training Material”.

Figure 50 AIS

8.1.2.1 Frequently Asked Questions (FAQ’s)

Frequently Asked Questions (FAQ’s) are intended to give assistance to the taxpayer in clearing the common doubts likely to be raised by the taxpayers. It can be accessed from “Resources” section by clicking on the “Training Material” tab. They are also available in Help section on Compliance Portal (AIS Homepage).

8.1.3 Utility

User can view Annual Information Statement (all parts and information) by importing the downloaded (AIS) – JSON file and can provide the feedback through AIS Utility in offline mode. AIS Utility can be accessed from “Resources” section by clicking on the “Utility” tab.

Figure 51 AIS

8.2 Rate Us

Users can provide their views and suggestions based on their experience with the Portal.

Figure 52 AIS

8.3 Help

Users can click on the Help Tab to access common FAQ’s, Contact Us – or Raise/View Ticket Status in case of any issue/escalations.

Figure 53 AIS

To get the detailed information on a specific help topic, user can further click on the subcategory.

Figure 54 AIS

If the query is not resolved even after that, the user can then user can raise a ticket for the same using the steps mentioned below:

Step 1: Click on “Raise/View Ticket Status” button given in the Help section.

Figure 55 AIS

Step 2: Choose the category of your area of concern.

Figure 56 AIS

Step 3: Choose the sub-category of your area of concern and click on “Contact Us”.

Figure 57 AIS

Step 4: You can change your issue if you wish to, by clicking on the change button. Write the issue description and attach relevant documents, if any. Click on “Submit your Query” button.

Figure 58 AIS

Step 5: You can also request a call back from the Helpdesk team by clicking on the “Get a call back” button.

Step 6: Once a ticket is logged by the user, you will receive your Ticket id, and a relevant notification regarding the same.

Also, by clicking on “Raise/ View Ticket Status” user can check the status of an existing ticket.

Figure 60 AIS

If your query still unsolved, you can connect with the Helpdesk team by calling on the toll-free number (1800 103 4215).

8.4 Chatbot

A chatbot is an artificial intelligence (AI)-aided software that can simulate a conversation (or a chat) with a user in natural language. The user can post the query on the chatbot and can get instant replies/ resolution based on the frequently asked questions and machine learning. The same is implemented on Compliance Portal to enable quick help to the users.

User can post their query on the chatbot provided on AIS Homepage or navigate through the question category provided by the chatbot to get instant answer for specific questions.

8.4.1 Accessing Chatbot

The chatbot can be accessed at following places through mentioned steps:

On Pre-login Page of Compliance Portal (AIS Homepage):

Step 1: Navigate to Compliance Portal through URL https://compliance.insight.gov.in

Step 2: Click on the chatbot icon provided on lower right corner of the screen.

Figure 61 AIS

Step 3: The chatbot window opens, navigate through the categories mentioned or type your query in “Ask me” area.

Figure 62 AIS

On AIS Homepage:

Step 1: View AIS Homepage.

Figure 63 AIS

Step 2: Click on the chatbot icon provided on lower right corner of the screen. The chatbot window opens, navigate through the categories mentioned or type your query in “Ask me” area.

Figure 64 AIS

Alternatively, Chatbot can also be accessed on View AIS and View TIS screens as shown below:

Figure 65 AIS

9 Glossary

Abbreviations Description
Annual Information Statement (AIS) AIS is comprehensive view of information for a taxpayer displayed in Form 26AS. It shows both reported value and modified value (i.e. value after considering taxpayer feedback) under each section (i.e. TDS, SFT, Other information)
Reported Value Reported Value refers to information value as reported by the information source against a PAN.
Modified Value Modified Value refers to value which has been modified by the taxpayer by submitting feedback. The reported value and value after feedback will be shown separately in the Annual Information Statement (AIS)
Taxpayer
Information
Summary (TIS)
TIS is an information category wise aggregated information summary for

a  taxpayer. It    shows   processed   value   (i.e. value generated     after
deduplication of information based on pre-defined rules) and derived value (i.e. value derived after considering the taxpayer feedback and processed value) under each information category (e.g. Salaries, Interest, Dividend etc.). The derived information in TIS will be used for prefilling of Return.

Processed Value Processed Value refers to value after processing (including deduplication of information) based on pre-defined rules.
Derived value Derived value refers to value displayed in Taxpayer Information Summary (TIS) which is derived after considering the taxpayer feedback (if any) and processed value. The derived information will be used for prefilling of Return.
Information
Category
Information category is broad information category (refer Annexure A) which combines similar information sources to present a simplified summary to enable pre-filling of ITR.
L1 Level Information L1 Level Information is the lowest level of information displayed in Annual Information Statement (AIS). Each information is displayed by unique Transaction sequence number (TSN). The taxpayer feedback is always captured at the L1 level. In case when taxpayer provides bulk feedback, the feedback is captured at TSN level. L1 Level display shows both reported value and modified value (i.e. value modified after considering the taxpayer feedback).
L2 Level Information L2 Level Information is the source wise aggregated value displayed in Annual Information Statement (AIS) as well as Taxpayer Information

Summary (TIS). During processing, duplicate information is   marked at L2
level. L2 Level display shows reported value, processed value (i.e. value generated after deduplication of information based on pre-defined rules) and derived value (i.e. value derived after considering the taxpayer feedback).

L3 Level Information L3 Level Information is the information category wise aggregated value displayed in Taxpayer Information Summary (TIS). During processing,

duplicate information is    marked at L2 level only. L2 Level display shows
reported value, processed value (i.e. value generated after deduplication of information based on pre-defined rules) and derived value (i.e. value derived after considering the taxpayer feedback)

10 Annexures

10.1 Annexure -A: Customised Feedback Options

S.No. Information category Customized Feedback Options
1 Salary Income is not taxable
2 Rent received Income is not taxable
3 Dividend Income is not taxable
4 Interest from savings bank Income is not taxable
5 Interest from deposit Income is not taxable
6 Interest from others Income is not taxable
7 Interest from income tax refund Income is not taxable
8 Rent on plant & machinery Income is not taxable
9 Winnings from lottery or crossword puzzle u/s 115BB Income is not taxable
10 Winnings from horse race u/s 115BB Income is not taxable
11 Receipt of accumulated balance of pf from employer u/s 111 Income is not taxable
12 Interest from infrastructure debt fund u/s 115A(1)(a)(iia) Income is not taxable
13 Interest from specified company by a non-resident u/s 115A(1)(a)(iiaa) Income is not taxable
14 Interest on bonds and government securities Income is not taxable
15 Interest from infrastructure debt fund u/s 115A(1)(a)(iia) Income is not taxable
16 Income and long-term capital gain from units by an off shore fund u/s 115AB(1)(b) Income is not taxable
17 Income and long-term capital gain from foreign currency bonds or shares of indian companies u/s 115AC Income is not taxable
18 Income of foreign institutional investors from securities u/s 115AD(1)(i) Income is not taxable
19 Insurance commission Income is not taxable
20 Receipts from life insurance policy Income is not taxable
21 Withdrawal of deposits under national savings scheme Income is not taxable
22 Receipt of commission etc. on sale of lottery tickets Income is not taxable
23 Income from investment in securitization trust Income is not taxable
24 Income on account of repurchase of units by MF/UTI Income is not taxable
25 Interest or dividend or other sums payable to government Income is not taxable
26 Sale of land or building Sale of rural agricultural land
27 Sale of land or building Transfer not in the nature of sale
28 Receipts for transfer of immovable property Not Applicable
29 Sale of vehicle Transfer not in the nature of sale
30 Sale of vehicle Receipt is not taxable
31 Sale of securities and units of mutual fund Transfer not in the nature of sale
32 Sale of securities and units of mutual fund Income is not taxable
33 Off market debit transactions Transfer not in the nature of sale
34 Off market debit transactions Income is not taxable
35 Off market credit transactions Transfer not in the nature of sale
36 Off market credit transactions Income is not taxable
37 Business receipts Receipt is not taxable
38 Business receipts Receipt in the nature of reimbursement of expenses
39 Business receipts Receipt in the nature of refundable security
40 Business receipts Receipt treated as capital receipt
41 Rent payment Not Applicable
42 Miscellaneous payment Not Applicable
43 Cash deposits Not Applicable
44 Cash withdrawals Not Applicable
45 Cash payments Not Applicable
46 Receipt of foreign remittance Receipt in the nature of reimbursement of expenses
47 Receipt of foreign remittance Receipt in the nature of refundable security
48 Receipt of foreign remittance Receipt in the nature of capital receipt
49 Receipt of foreign remittance Income is not taxable
50 Payment to non-resident sportsmen or sports association u/s 115BBA Receipt in the nature of reimbursement of expenses
51 Payment to non-resident sportsmen or sports association u/s 115BBA Receipt in the nature of refundable security
52 Payment to non-resident sportsmen or sports association u/s 115BBA Receipt in the nature of capital receipt
53 Payment to non-resident sportsmen or sports association u/s 115BBA Income is not taxable
54 Foreign travel Not Applicable
55 Purchase of immovable property Not Applicable
56 Purchase of vehicle Not Applicable
57 Purchase of time deposits Not Applicable
58 Purchase of securities and units of mutual funds Not Applicable
59 Balance in account Information is non-reportable in return
60 Balance in account Information is non-reportable in return
61 Credit/debit card Not Applicable
62 Income distributed by business trust Income is not taxable
63 Income distributed by investment fund Income is not taxable

10.2 Annexure- B: Illustrations for AIS and TIS View

Illustration 1: Display of information reported under both TDS and SFT

Payment of dividend above Rs 5,000 is required to be reported under TDS Statement. Under SFT all

dividend payment is required to be reported. In this case, Dividend payment of Rs 70,000 was reported by the Deductor (TAN based) under TDS and 74,000 was reported under SFT by the reporting entity.

Annual Information Statement (AIS)

TDS – Information source (L2 level)

Figure 66 AIS

SFT – Information source (L2 level)

Figure 67 AIS

Note: In AIS, TDS information and SFT information is reported under sections B1 and B2

Taxpayer Information Summary (TIS)

Figure 68 AIS

Note: Information reported under TDS is marked as Duplicate during Processing

Illustration 2: Display of taxpayer feedback

Taxpayer has been provided a facility to provide feedback. If the taxpayer reduces the dividend amount to 73,000 under SFT, the derived value i.e. value derived after considering the taxpayer feedback will be shown both in Annual Information Statement (AIS) and Taxpayer Information Summary (TIS).

Annual Information Statement (AIS)

TDS – Information source (L2 level)

Figure 69 AIS

SFT – Information source (L2 level)

Figure 70 AIS

Note: The information value after feedback is also shown separately (in brackets)

Taxpayer Information Summary (TIS)

Figure 71 AIS

Note: The derived information in TIS is reduced after considering taxpayer feedback. This information will be used for prefilling.

Illustration 3: Display of updation in information

If information is updated by submission of correction statement, the original transaction is marked

as inactive and a new transaction vale is added in the view. If the reporting entity submits a correction statement (SFT-17) showing dividend income as 73,000, the same is added as a new transaction.

Annual Information Statement (AIS)

TDS – Information source (L2 level)

Figure 72 AIS

SFT – Information source (L2 level)

Figure 73 AIS

Note: The original transaction is marked as inactive

Taxpayer Information Summary (TIS)

Figure 74 AIS

Note: The processed and derived information in TIS is updated to reflect correction statement

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