# How to Download AIS & TIS for FY 2025-26: Complete Step-by-Step CA Guide with Feedback Workflow (AY 2026-27)

The bottom line: AIS (Annual Information Statement) aapka complete financial profile hai jo Income Tax Department maintain karta hai. 57+ data categories cover karta hai — salary, dividend, MF transactions, property, foreign remittances, GST turnover, AEOI, sab kuch. TIS (Taxpayer Information Summary) uska simplified summary hai jo ITR pre-fill mein use hota hai. Download karne ke 3 methods hain: (1) Income Tax e-Filing portal → Services/AIS, (2) AIS for Taxpayer Mobile App (iOS/Android), aur (3) AIS Offline Utility (JSON-based). Password = PAN (lowercase) + DOB in DDMMYYYY format — e.g., abcde1234f14011993. AIS mein unique feedback mechanism hai (Form 26AS mein nahi) — 6 feedback options se aap discrepancies report kar sakte hain. Form 168 transition FY 2026-27 se hoga under IT Act 2025 — abhi FY 2025-26 ke liye AIS hi current document hai. Reconciliation skip karna = 143(1)(a) notice guarantee within 2-3 months of filing.

Yeh guide ek practising Chartered Accountant ne likhi hai — Income Tax Department FAQs, Compliance Portal interface, AIS for Taxpayer Mobile App, aur real-world AIS feedback resolution practice ke basis pe. Yeh deliberately ClearTax/Bajaj/Tax Buddy se 2x detailed hai — kyunki AIS reconciliation hi #1 reason hai automated 143(1)(a) notices ka post FY 2023-24.

# 🆕 What's New for AIS / TIS in 2026

# Change 1 — Form 168 Transition Coming (FY 2026-27)

Critical Clarification: Under Income Tax Act 2025 (Section 510 + Rule 245 of Draft IT Rules 2026), AIS will be officially renamed Form 168 from FY 2026-27 (Tax Year 2026-27) onwards. But:

• FY 2025-26 (AY 2026-27) ITR filing ke liye: Still AIS under existing rules (Section 285BB of IT Act 1961 + Rule 114-I)
• Form 168 applicable hoga FY 2026-27 — yaani July-August 2027 mein file hone wale ITR ke liye
• Content, structure, categories — sab same rahega, sirf official naam change

For this article (FY 2025-26 filing): AIS hi reference karein, portal pe bhi "Annual Information Statement (AIS)" likha milega.

# Change 2 — Expanded Data Categories

CBDT has steadily expanded AIS coverage. FY 2025-26 mein 57+ categories include: - All Form 26AS data (TDS/TCS) - Salary breakup (Annexure II) - Dividend income - Securities transactions (broker reporting) - Mutual fund purchases + redemptions - Property purchases + sales - Foreign remittances (Form 15CC) - GST turnover (from GSTN) - Cash deposits/withdrawals (SFT-004) - Credit card payments (SFT) - AEOI data (foreign account holders) - Interest on income tax refunds - F&O turnover (broker reporting)

# Change 3 — Real-Time Updates

AIS updates continuously throughout the year as reporting entities submit data. Earlier this was quarterly; now most data appears within 30-45 days of the transaction. Q4 data typically appears by mid-May 2026 (vs late June earlier).

# Change 4 — Enhanced Feedback System

Income Tax Department ne AIS for Taxpayer mobile app mein bulk feedback feature add kiya hai. Ab multiple entries pe ek saath feedback submit kar sakte hain.

# 📚 What is AIS — Complete Foundation

# The Essence

AIS ek comprehensive financial profile hai jo Income Tax Department maintain karta hai har PAN ke against. Yeh dikhata hai:

1. Sab transactions reported by third parties — banks, mutual funds, employers, brokers, AMCs, sub-registrars
2. Reported value + modified value (if you've submitted feedback)
3. Data flows automatically to pre-fill your ITR

# Why It Matters

Two critical use cases:

Use Case 1 — Pre-Fill ITR Data TIS ki values automatically aapke ITR mein pre-fill ho jaati hain. Galat values reject karne ke liye feedback dena padta hai pehle, warna automated 143(1)(a) notice aata hai post-filing.

Use Case 2 — Complete Income Disclosure Check AIS effectively dikhata hai kya kya IT Dept ko already pata hai aapke financial life ke baare mein. Anything missing from your ITR but present in AIS = under-reporting risk + 143(2) scrutiny.

# The Big Shift Post AY 2023-24

⚠️ Pre-AY 2023-24: Form 26AS ne sab data dikhata tha — TDS, dividend, MF, property, GST, sab. Post AY 2023-24: Form 26AS mein sirf TDS/TCS + tax payment data hai. Sab non-TDS data ab AIS mein hi milta hai.

So if you want to verify what dividend HDFC paid you against your PAN → AIS dekhein, Form 26AS mein nahi milega.

# 🔄 AIS vs TIS — The Critical Distinction

Yeh do alag documents hain but related.

# Decision Frame

# 🔄 AIS vs Form 26AS — Quick Recap

Quick reminder (covered in detail in our Form 26AS download guide):

For ITR filing: Both documents are mandatory to download and reconcile.

# 📑 AIS Structure (Part A + Part B) — Decoded

# Part A — General Information

Static taxpayer details:

Yeh static section verification ke liye hai — koi feedback nahi.

# Part B — Financial Information (THE MAIN CONTENT)

5 major heads:

# Head 1 — TDS / TCS Information

Same as Form 26AS Part A + B — TDS deducted and TCS collected against your PAN.

# Head 2 — SFT Information (Specified Financial Transactions)

Yeh AIS ka most powerful section hai. Reporting entities (banks, MF houses, brokers, sub-registrars) mandatorily report high-value transactions:

# Head 3 — Payment of Taxes

Aapke saare direct tax payments — Advance Tax, Self-Assessment Tax — with Challan details: - BSR Code - Date - Challan Number - Amount - Major Head (0021 — Income Tax) - Minor Head (100/300)

# Head 4 — Demand and Refund

• Refunds initiated by Income Tax Department (AY + amount)
• Demand raised (currently mostly empty — to be activated)
• Interest u/s 244A on refund

# Head 5 — Other Information

Miscellaneous data: - Annexure II Salary — detailed salary breakup from Form 24Q - Interest on income tax refund (received) - Outward foreign remittance (Form 15CC by authorized dealers) - Purchase of foreign currency - Off-market transactions (gift/transfer between demat accounts)

# 📊 57+ Categories Covered in AIS — Complete List

Yeh sab data appears in AIS:

### Income Categories 1. Salary 2. Bonus / commission 3. Rent received 4. Interest from savings account 5. Interest from FD/RD 6. Interest from PPF/NSC (exempt but reported) 7. Interest from infrastructure bonds 8. Interest from term deposits 9. Dividend from companies 10. Dividend from mutual funds 11. Family pension 12. Pension from EPF/NPS 13. Annuity payments 14. Foreign retirement benefits

### Capital Gains Sources 15. Sale of listed equity shares 16. Sale of equity-oriented mutual funds 17. Sale of debt mutual funds 18. Sale of bonds / debentures 19. Sale of immovable property 20. Sale of unlisted securities 21. Sale of foreign stocks (via Indian broker) 22. Buyback of shares 23. SGB redemption

### Investment / Purchase Reporting 24. Mutual fund purchases > ₹10 lakh 25. Time deposits > ₹10 lakh 26. Bonds / debentures > ₹10 lakh 27. Shares IPO > ₹10 lakh 28. Property purchase > ₹30 lakh 29. Foreign currency > ₹10 lakh

### Cash Transactions 30. Cash deposits in current account > ₹50 lakh 31. Cash deposits in savings > ₹10 lakh 32. Cash withdrawal from current > ₹50 lakh 33. Cash payment for goods > ₹2 lakh 34. Cash for bank drafts > ₹10 lakh

### Card / Digital Transactions 35. Credit card payments 36. Prepaid instruments (e-wallets) > ₹10 lakh 37. UPI high-value transactions

### Foreign / International 38. Outward foreign remittance (LRS via Form 15CC) 39. Purchase of foreign currency 40. AEOI (Automatic Exchange of Information) data 41. Foreign retirement accounts 42. Foreign property holdings

### Tax-Specific 43. TDS deducted (Form 16/16A) 44. TCS collected 45. Advance tax payments 46. Self-assessment tax 47. Refunds received

### Other Reportable 48. GST turnover (from GSTN) 49. Off-market transactions 50. Interest on income tax refund 51. Annexure II salary (detailed Form 24Q) 52. Crypto transactions (Section 194S) 53. Lottery / racing income 54. Insurance maturity proceeds 55. Pension / superannuation 56. Property tax paid 57. Other specified transactions

Total: 57+ and growing each year via new SFT notifications.

# 🚀 3 Methods to Download AIS — Choose Your Path

# 📥 METHOD 1: Download via Income Tax e-Filing Portal (Most Common)

# Step 1: Visit Income Tax Portal

Open browser → https://www.incometax.gov.in/iec/foportal/

# Step 2: Login

• User ID: PAN (10-digit)
• Password: Your e-filing password

# Step 3: Navigate to AIS

After login, on dashboard:

Services (top menu) → Annual Information Statement (AIS)

💡 Alternative path: e-File → Income Tax Returns → View AIS (older portal version)

# Step 4: Confirm Redirection to Compliance Portal

Popup appears: > "You are being redirected to the AIS Compliance Portal..."

Click Proceed.

# Step 5: AIS Homepage — Two Tiles

On Compliance Portal AIS homepage, you'll see 2 tiles:

# Step 6: Select Financial Year

Dropdown: FY 2025-26 (for AY 2026-27 ITR filing)

🚨 Critical: Select correct FY. Many select AY directly — system asks for FY. Use FY 2025-26 (not AY 2026-27).

# Step 7: Click on AIS Tile

AIS detailed view opens. Part A (General) + Part B (Financial) displayed.

# Step 8: Download AIS

Top-right corner: Download icon (3 dots / cloud icon).

Choose format: - PDF (for viewing and reference) - JSON (for AIS Offline Utility) - CSV (for Excel analysis)

# Step 9: Enter Password to Open PDF

Format: PAN (lowercase) + DOB (DDMMYYYY)

Example: PAN = ABCDE1234F + DOB = 14 January 1993 Password = abcde1234f14011993

💡 No spaces, no dashes. Lowercase PAN required.

# 📥 METHOD 2: Download via AIS Mobile App

# Step 1: Download "AIS for Taxpayer" App

🚨 Verify publisher: "Income Tax Department, Government of India" — many fake apps exist with similar names.

# Step 2: Register

First time use: 1. Enter PAN 2. OTP sent to mobile registered with PAN 3. Verify OTP 4. Set 4-digit MPIN for app

# Step 3: Login

Subsequent uses: MPIN-based login.

# Step 4: Navigate to AIS Section

App home screen shows: - AIS tile - TIS tile - Activity History - Feedback History

Tap AIS.

# Step 5: Select Financial Year

FY 2025-26 select karein.

# Step 6: View / Share / Download

• View in-app (best for quick browsing)
• Share → save as PDF / email / WhatsApp
• Bulk Feedback option also available

Advantage: Even without laptop, complete AIS access on mobile. Useful for travel, meetings, quick verification.

# 📥 METHOD 3: Download via AIS Offline Utility (For Bulk Feedback)

Best for: CAs handling multiple clients, or taxpayers with many AIS discrepancies needing bulk feedback.

# Step 1: Download AIS Utility

Income Tax Portal → e-File → AIS Utility → Download ZIP file

💡 Requires Java Runtime Environment (JRE) installed.

# Step 2: Extract & Run Utility

Unzip → run AIS_Utility.jar

# Step 3: Import JSON

Earlier downloaded JSON (Method 1, Step 8) ko utility mein Import karein.

# Step 4: Review AIS Data

Offline view of all AIS data with filters by category, search, sort by amount.

# Step 5: Submit Bulk Feedback

For multiple discrepancies: 1. Select multiple entries 2. Apply same feedback type 3. Export Feedback as JSON 4. Upload JSON back to AIS Compliance Portal (online)

Time saving: 50+ entries that would take 2 hours individually → 15 minutes via utility.

# 📥 How to Download TIS

TIS download workflow is similar to AIS but slightly faster:

# Step 1-4: Same as AIS Method 1

# Step 5: At AIS Homepage → Click TIS Tile

Instead of AIS tile, click TIS.

# Step 6: Select Financial Year

FY 2025-26.

# Step 7: View TIS Categories

TIS shows aggregated data:

Modified Value = post-feedback value used for ITR pre-fill.

# Step 8: Download TIS

Same icon — PDF / CSV download.

# Step 9: Open with Same Password

PAN (lowercase) + DOB (DDMMYYYY).

# 🔍 How to Read AIS — Practical Walkthrough

Downloading is easy. Reading correctly is the skill.

# Sample AIS Entry — Dividend Income

Information Type: Dividend (Section 194)
Information Source: Reliance Industries Ltd
Information Description: Dividend declared and paid
Information Value: ₹8,500 (Reported)
Modified Value: ₹8,500 (after feedback, if any)
Reported Date: 15-Sep-2025
PAN: AAACR5055K (Reliance's PAN)
Feedback Status: No feedback submitted

What this means: - Reliance paid you ₹8,500 dividend during FY 2025-26 - This is fully taxable under "Income from Other Sources" at your slab rate - TDS likely 10% if > ₹5,000 from single company

Action: Add ₹8,500 to your Schedule OS dividend section in ITR. If TDS deducted, claim in Schedule TDS.

# Sample AIS Entry — SFT (Property Purchase)

Information Type: SFT-013 (Immovable Property)
Information Source: Sub-Registrar Office, Pune
Information Description: Property purchase reported
Information Value: ₹85,00,000 (consideration)
Stamp Duty Value: ₹95,00,000
Property Address: [registered address]
Buyer: You (PAN matched)
Seller: [seller name + PAN]
Reported Date: 12-Dec-2025

What this means: - You bought property worth ₹85L (reported by sub-registrar via SFT-013) - Stamp duty value ₹95L (relevant for tax purposes — could be deemed value)

Action: - Property purchase = capital expenditure, not income - But: 1% TDS u/s 194-IA mandatory by you (buyer) if consideration > ₹50L - Reconcile your Form 16B (TDS certificate generated after deposit) with this SFT entry

# Sample AIS Entry — Foreign Remittance

Information Type: Outward Foreign Remittance
Information Source: HDFC Bank Ltd
Information Description: LRS remittance to USA
Information Value: ₹8,50,000
TCS Deducted: ₹1,70,000 (20% u/s 206C(1G))
Purpose Code: S0001 (education)
Reported Date: 22-Jan-2026

What this means: - You sent ₹8.5L abroad via LRS (probably for child's education) - TCS ₹1.7L deducted (20% under Section 206C(1G), Budget 2024) - TCS is claimable as tax credit in your ITR

Action: Claim TCS in Schedule TCS of your ITR. Reduces your final tax payable.

# 🔄 The AIS Feedback Mechanism — 6 Options Explained

This is the most powerful feature of AIS — and absent in Form 26AS. You can correct/dispute any AIS entry.

# 6 Feedback Types

# Real Scenarios

Scenario 1: AIS shows ₹50K dividend from Infosys. Your bank statement confirms ₹50K credited. Use Feedback #1 (Correct).

Scenario 2: AIS shows ₹2L mutual fund redemption. But aapne MF redeem nahi ki — it's your wife's account but PAN tagged wrong. Use Feedback #4 (Other PAN).

Scenario 3: AIS shows same FD interest ₹15K twice (bank reported it in Q3 AND Q4 by error). Use Feedback #5 (Duplicate).

Scenario 4: AIS shows ₹25K from Asian Paints dividend. Verified — Asian Paints actually paid ₹2,500 (one zero extra in report). Use Feedback #3 (Not fully correct) → enter correct value ₹2,500.

Scenario 5: AIS shows ₹3L MF transaction reported. You never had account with that MF house. Use Feedback #6 (Denied).

# 📤 How to Submit AIS Feedback — Step by Step

# Step 1: Login to AIS Portal

Same Method 1 Steps 1-4.

# Step 2: Navigate to AIS Tile

Click AIS, select FY 2025-26, view detailed information.

# Step 3: Locate the Information Entry

Use filter / search to find specific entry (e.g., dividend from Reliance, MF redemption from HDFC AMC).

# Step 4: Click "Optional" in Feedback Column

Each entry has "Optional" button in the Feedback column.

# Step 5: Select Feedback Type (1 of 6)

Dropdown opens with all 6 options. Select most appropriate.

# Step 6: Enter Modified Value (If Applicable)

For feedbacks #3 (partial correct) and #4 (other PAN), enter: - Correct value - Reason/explanation - Supporting evidence (free text)

# Step 7: Submit

Click Submit Feedback.

# Step 8: Verify in Modified Value Column

Entry now shows: - Reported Value: ₹25,000 (original) - Modified Value: ₹2,500 (your feedback) - Feedback Status: "Submitted"

# Step 9: Wait for Compliance Portal Update

Modified value flows to TIS within 48-72 hours.

# Step 10: ITR Pre-Fill Reflects Modified Value

When you start ITR filing, modified values are used (not original reported values).

💡 CA Pro Tip: Even after submitting feedback, maintain documentary evidence (bank statement, broker contract note, demat statement) for 7 years in case Income Tax Department asks for verification.

# 🛠️ Common AIS Mismatches & Fixes

# Issue 1: Dividend Double-Reported

Scenario: Same dividend appearing twice — once from company (via Section 194 reporting) + once from broker (via SFT).

Fix: Submit Feedback #5 (Duplicate) on the broker-reported entry. Retain company's dividend as taxable.

# Issue 2: Mutual Fund Redemption Shown as Purchase

Scenario: SFT-010 shows ₹3L "mutual fund purchase" — but you actually redeemed.

Fix: Feedback #3 (Not fully correct) → describe correct nature. Contact AMC to file correction via SFT amendment.

# Issue 3: Salary Higher in AIS Than Form 16

Scenario: AIS Annexure II shows ₹18L salary, Form 16 shows ₹16L.

Likely cause: Employer's TDS return reported higher figure (with bonus / variable not in Form 16).

Fix: Verify with HR. Get corrected Form 16 OR use AIS figure if accurate. AIS figure prevails in ITR auto-validation.

# Issue 4: Foreign Remittance Not Yours

Scenario: AIS shows ₹5L LRS remittance — aapne nahi bheji.

Fix: Feedback #4 (Other PAN / year). Likely bank wrongly tagged your PAN. Contact bank to correct LRS report.

# Issue 5: Property Sale Value Mismatch

Scenario: AIS SFT-013 shows ₹65L sale, but actual deed value ₹60L.

Fix: Submit Feedback #3 with correct value. Sub-registrar might have used stamp duty value (₹65L) — explain difference. Capital gain computation will use higher of (sale value, stamp duty value) per Section 50C anyway.

# Issue 6: GST Turnover Mismatch

Scenario: AIS shows GSTR turnover ₹42L from GSTN, but ITR receipts ₹38L.

Likely cause: GST returns include B2C cash sales not reflected in income tax records.

Fix: Reconcile carefully. Income tax receipts can differ from GST turnover legitimately (e.g., supplies treated differently, period mismatches). Maintain reconciliation worksheet. #1 scrutiny trigger for professionals/businesses.

# 🔮 Form 168 Transition — What's Coming (FY 2026-27 Onwards)

ℹ️ This is for AWARENESS — does NOT apply to current FY 2025-26 filing.

Under Income Tax Act 2025 (effective 1 April 2026):

• Section 510 (replacing Section 285BB of IT Act 1961)
• Rule 245 (replacing Rule 114-I of IT Rules 1962)
• Form 168 (single unified form replacing both Form 26AS AND AIS)

# What Changes

# Practical Implication for You

• FY 2025-26 (filed in 2026): Use AIS + Form 26AS separately
• FY 2026-27 (filed in 2027): Use Form 168 (single document)

Content remains same — just unified document structure.

Detailed IT Act 2025 transition guide.

# 🚨 Top 10 Common Mistakes & CA Fixes

### 1. Downloading Only Form 26AS, Skipping AIS Galti: "Maine Form 26AS check kar liya, AIS skip kar diya" Fix: Post AY 2023-24, dividend/MF/property data sirf AIS mein hai. Skipping AIS = missing 60%+ of department's data on you.

### 2. Wrong AIS Password Format Galti: Trying password as PAN UPPERCASE or PAN + slash + DOB Fix: Lowercase PAN + DOB DDMMYYYY without spaces. Example: abcde1234f14011993.

### 3. Selecting Wrong Financial Year Galti: AY 2026-27 select kar liya in dropdown (system shows FY only) Fix: FY 2025-26 select karein for AY 2026-27 ITR filing.

### 4. Ignoring AIS Feedback Option Galti: Dividend ₹25K AIS mein dikha (actually ₹2.5K — extra zero) → file karte time ignore kiya Fix: Submit Feedback #3 (Not fully correct) with correct value ₹2.5K. Otherwise IT system uses ₹25K → ₹22.5K excess tax + 143(1)(a) notice.

### 5. Trusting AIS Blindly Galti: "AIS mein toh nahi dikh raha, mat declare karta hoon" Fix: AIS sirf reported data dikhata hai — some income (cash receipts, small payments) reportable thresholds se neeche ho sakte hain. All income mandatorily declare karein. Section 270A penalty 50-200% if found later.

### 6. Foreign Asset Reporting Missed Galti: AIS mein foreign retirement account dikh raha but Schedule FA mein declare nahi kiya Fix: Schedule FA mein mandatory disclosure of all foreign assets. Black Money Act penalty ₹10 lakh per asset per year + prosecution.

### 7. Property Purchase TDS Skip Karna Galti: AIS mein SFT-013 dikh raha (property > ₹50L) but 1% TDS u/s 194-IA deposit nahi kiya Fix: Buyer ki responsibility hai Section 194-IA TDS. AIS automatically flags property purchases — IT Dept asks for Form 26QB compliance. Late = penalty + interest.

### 8. Salary Annexure II vs Form 16 Mismatch Ignored Galti: AIS Annexure II salary ₹19L, Form 16 ₹17L — used Form 16 figure Fix: Verify with employer — bonus / variable / perquisite may have been added post Form 16 issuance. AIS figure usually prevails in IT system validation.

### 9. Bulk Feedback Not Used for Multiple Entries Galti: 30 small dividend entries — submitted feedback one-by-one (took 2 hours) Fix: AIS Offline Utility ya Mobile App mein bulk feedback option. 30 entries = 15 minutes.

### 10. Documentary Evidence Not Maintained Galti: Submitted feedback "amount is correct" but no underlying documents preserved Fix: Maintain 7-year archive of bank statements, broker statements, demat statements, contract notes. Income Tax Department can ask for verification in scrutiny.

# ❓ Frequently Asked Questions (Hinglish)

# Q1. AIS aur Form 26AS dono download karna mandatory hai?

Haan, dono mandatory hain for proper ITR reconciliation. Form 26AS sirf TDS/TCS + tax payments dikhata hai. AIS poora financial profile dikhata hai — dividend, MF, property, GST, foreign remittances, sab. Sirf Form 26AS pe rely karna risky hai post AY 2023-24 — most non-TDS data AIS mein hi hai.

# Q2. AIS download ka password kya hai?

PAN (lowercase) + DOB (DDMMYYYY format) — bina spaces, bina slashes. Example: PAN ABCDE1234F + DOB 14 January 1993 = password abcde1234f14011993. PAN UPPERCASE ya DOB DD/MM/YYYY format use mat karein — error aayega.

# Q3. AIS mein wrong information hai — kaise correct karein?

6 feedback options hain: 1. Information correct 2. Income not taxable 3. Not fully correct (enter correct value) 4. Relates to other PAN/year 5. Duplicate 6. Denied

Apna case ka relevant option select karke AIS portal pe Optional button click karein. Feedback submit hone ke 48-72 hours mein TIS update ho jaata hai. Documentary evidence retain karein for 7 years.

# Q4. TIS aur AIS mein kya difference hai?

AIS = detailed transaction-level data (har transaction alag se). TIS = aggregated category-wise summary (sab dividend ka total, sab interest ka total). TIS read-only hai (auto-updates from AIS). ITR pre-fill TIS ki values use karta hai. AIS pe feedback do → TIS automatically update hota hai.

# Q5. AIS mein dividend dikh raha jo maine nahi liya — kya karein?

Submit Feedback #6 (Denied) if completely your nahi hai. If amount different hai → Feedback #3 (Not fully correct) with actual amount. If same dividend twice dikh raha (duplicate) → Feedback #5 (Duplicate). Always bank statement / demat statement evidence retain karein.

# Q6. AIS mobile app secure hai data ke liye?

Haan, official "AIS for Taxpayer" app Income Tax Department, Government of India ka hai. PAN-Aadhaar OTP-based authentication. MPIN 4-digit se login. Data encrypted. Verify publisher mandatorily — fake apps with similar names hain. Genuine app Google Play / Apple App Store pe "Income Tax Department" publisher likha hota hai.

# Q7. AIS aur Form 168 mein kya difference hai?

Functionally same — naam alag. Form 168 sirf new naam hai under Income Tax Act 2025 (effective 1 April 2026). FY 2026-27 (Tax Year 2026-27) onwards Form 168 use hoga — yaani July 2027 mein file hone wale ITR ke liye. FY 2025-26 ke liye AIS hi current document hai. Form 168 single unified form hoga jo Form 26AS + AIS dono ko replace karega (most likely).

# Q8. GST registered hoon — GST turnover AIS mein dikh raha — concern hai?

Don't panic — yeh expected behaviour hai. GSTN automatically GSTR-1 / GSTR-3B turnover IT Dept ko report karta hai SFT format mein. GST turnover aur ITR receipts mein difference normal hai legitimately (B2C cash, period mismatch, supply timing). Reconciliation worksheet maintain karein showing why difference exists. This is #1 scrutiny trigger for professionals/businesses — proactively prepare explanation.

# Q9. AIS download nahi ho raha — server error aa raha — kya karein?

Common reasons + fixes: 1. Server downtime — try after 30-60 minutes (typical AY peak season May-July) 2. Browser cache — clear cache, incognito mode 3. Slow internet — JSON files large hote hain, fast connection use karein 4. Compliance portal sync issue — alternate method: mobile app 5. First time access — DOB / Aadhaar verification needed in profile

# Q10. VittSphere ONE AIS reconciliation mein kya help karta hai?

VittSphere ONE AIS-specific features: - Auto-download AIS + Form 26AS + TIS (one-time consent) - 3-way auto-reconciliation with line-by-line matching - Discrepancy highlighting in red with suggested feedback type - Bulk feedback submission via integrated workflow - 57 categories auto-classification for ITR mapping - Foreign asset detection with Schedule FA alert - GST-AIS reconciliation worksheet auto-generated - One-click ITR filing with reconciled data - Family plan covers up to 4 PANs - Built by a practising CA — every AIS pain point solved

Trial free till 30 June 2026. Try VittSphere ONE.

# 🎯 The 45-Minute Complete Reconciliation Workflow (Print This)

For optimal pre-filing prep, follow this 45-minute sequence:

• [ ] Minute 0-5: Login Income Tax portal, navigate to Services/AIS, confirm redirection to Compliance Portal
• [ ] Minute 5-10: Select FY 2025-26, download AIS PDF + JSON + CSV (all 3 formats for backup)
• [ ] Minute 10-12: Download TIS PDF
• [ ] Minute 12-15: Open AIS PDF with password (PAN lowercase + DOB DDMMYYYY)
• [ ] Minute 15-25: Review Part A (verify personal info) + Part B Head 1 (TDS/TCS — match Form 16/16A)
• [ ] Minute 25-32: Review Part B Head 2 (SFT — verify property, MF, FD entries)
• [ ] Minute 32-37: Review Part B Head 3 (Tax Payments — match Challan 280 receipts)
• [ ] Minute 37-40: Review Part B Head 4 (Refunds — verify past AY refund credits)
• [ ] Minute 40-43: Review Part B Head 5 (Other Info — Annexure II salary, foreign remittances)
• [ ] Minute 43-45: Submit feedback for any discrepancies (use AIS Optional button)

Output: Reconciled data → ready for ITR filing with 80% reduced 143(1)(a) notice risk.

# 🚀 Want AIS Auto-Reconciled in 3 Minutes?

Manual AIS + TIS + Form 26AS download + reconciliation takes 45-60 minutes for simple cases. Complex cases (multiple income sources, foreign assets, GST) = 2-3 hours.

VittSphere ONE handles complete 3-way reconciliation in 3 minutes:

• ✅ Auto-fetch AIS + TIS + Form 26AS (one-time consent)
• ✅ Form 16(s) PDF upload — auto-parse with AIS matching
• ✅ Side-by-side comparison highlighting mismatches in red
• ✅ AI-suggested feedback type for each discrepancy
• ✅ Bulk feedback submission with one click
• ✅ 57+ AIS categories auto-mapped to ITR schedules
• ✅ Foreign asset auto-detection with Schedule FA reminder
• ✅ GST-AIS reconciliation worksheet auto-generated
• ✅ Family plan covers entire household (up to 4 PANs)
• ✅ Built by a practising Chartered Accountant
• ✅ Free till 30 June 2026 — no credit card required

Pricing post-30-June: Pro ₹4,499/year | Couple ₹6,499/year | Family ₹8,999/year (recommended) | Premium ₹17,999/year (with CA review)

→ Try VittSphere ONE Free

# 📚 Related Reading

• AIS, TIS, Form 26AS Reconciliation Complete Workflow
• How to Download Form 26AS Step by Step
• How to File ITR-1 Online for FY 2025-26
• How to File ITR-2 with Capital Gains FY 2025-26
• How to File ITR-3 for F&O Traders FY 2025-26
• How to File ITR-4 (Sugam) for Section 44ADA FY 2025-26
• Income Tax Notice Response Framework 2026
• Income Tax Act 2025 Complete Guide
• Income Tax Act 2025 Section Mapping Cheat Sheet
• NRI Capital Gains and DTAA Optimization 2026

Disclaimer: This article is an educational guide prepared on the basis of the Income Tax Act 1961 (Section 285BB), Rule 114-I of Income Tax Rules 1962, CBDT notifications on AIS data categories and SFT codes, Income Tax Department's e-Filing Portal and Compliance Portal procedures, AIS for Taxpayer Mobile App functionality, and the upcoming Income Tax Act 2025 (Section 510 with Form 168 replacing Form 26AS / AIS from FY 2026-27 / Tax Year 2026-27). It does not constitute legal, tax, or professional advice. AIS data categories continue to expand via CBDT notifications — currently 57+ categories, expected to grow. Feedback submission and Modified Value reflection in TIS may take 48-72 hours and is subject to system processing. Black Money Act provisions for foreign asset non-disclosure (₹10 lakh per asset per year + prosecution) are particularly stringent — readers with foreign holdings must consult a qualified Chartered Accountant before any reporting decisions. The author and publisher accept no liability for any action taken based on this article.

Written by

Prabhakar Kumar

Chartered Accountant (ICAI, Nov 2019)

Founder of VittSphere Technologies. Practicing CA serving 200+ MSME clients across Pune. 86% win-rate at AO and CIT(A) level tax appeals. Writes on Indian taxation, capital gains, and personal finance.