Annual Information Statement for NRIs: what it shows and how to use it
The Annual Information Statement (AIS) on the Income Tax portal aggregates all financial transactions reported to the government — TDS on NRO interest, capital gains from mutual fund or equity sales, property transactions, dividend income and more. NRIs should download and review AIS before filing ITR to reconcile TDS and report correctly.
Download AIS before filing ITR — reconcile TDS and gains
The Annual Information Statement (AIS) on the Income Tax e-filing portal shows all transactions reported to the government for your PAN — including NRO interest, TDS deducted, capital gains from MF/equity redemptions, property sales and dividend income. NRIs should download AIS before filing ITR-2 to identify any unreported income and reconcile TDS credits in Form 26AS.
Key points
- Replaces Form 26AS as primary document — AIS is more comprehensive than Form 26AS — it includes capital gains data from MFs and equity (reported by AMCs and brokers), not just TDS.
- Dispute incorrect entries — If AIS shows incorrect transactions, use the 'Feedback' button to flag them as incorrect before filing. The disputed transaction is still shown but noted.
- Cross-check before filing ITR — Reconcile AIS data with bank statements, broker capital gains reports and Form 16A before entering figures in ITR — mismatches trigger scrutiny.
What AIS contains for NRIs
TDS on NRO savings interest, fixed deposit interest and rent received in India.
Capital gains from equity, mutual fund redemptions reported by brokers and AMCs.
Property purchase or sale transactions reported by the registrar.
Dividend income from Indian companies and REITs.
Foreign remittances inward (reported under specific thresholds) and LRS outward remittances by resident relatives.
Interest income credited on NRE accounts is tax-exempt — it may still appear in AIS but is not taxable.
How to access and use AIS
Log in to incometax.gov.in → e-File → Income Tax Returns → View AIS.
Download the PDF or JSON. Compare each line with your own records.
For mutual fund capital gains, the AIS should match the statement from your AMC or MF Central.
If any entry seems wrong (incorrect TDS, transaction not yours), click 'Feedback' → select the issue type → submit. The AO sees both the original data and your feedback.
Use the reconciled AIS to fill Schedule CG, Schedule OS and TDS credits in ITR-2.
Frequently asked questions
Is AIS the same as Form 26AS?
No. Form 26AS shows TDS credits and self-assessment tax paid. AIS is broader — it includes TDS plus capital gains, property transactions, dividend income and more. Both are available on the Income Tax portal and both are useful for ITR filing.
Does NRE interest appear in AIS?
NRE interest is tax-exempt so it is generally not required to be reported. However, some banks may report it — if it appears, note that it is exempt and do not include it as taxable income in ITR.
What if the AIS shows a property sale I did not complete?
This could be a registration under your PAN by a seller using your details incorrectly. Use the Feedback option in AIS to mark it as incorrect and also write to your AO with supporting documents.