Glossary · Income Tax
AIS vs TIS
Annual Information Statement (AIS) is the comprehensive taxpayer-statement from the ITD; Taxpayer Information Summary (TIS) is its processed, summarised view.
The Annual Information Statement (AIS) is the raw, line-level pass-through of every financial transaction reported to the Income Tax Department by specified entities (banks, mutual funds, registrars, property registrars, GSTN, TDS deductors, stock exchanges, foreign remittance agencies, etc.). The Taxpayer Information Summary (TIS) is the derived, category-grouped summary built on AIS — one row per information type, showing totals, head-wise income, tax payment, and refunds. TIS is what most taxpayers download first; AIS is used to drill down to the underlying transaction if TIS shows an unexpected figure. Both are available on the IT e-filing portal under "AIS / TIS".
Examples
TDS on salary appears under TIS "TDS on Salary"; the underlying 24Q line is in AIS.