TIS Taxpayer Information Summary Explained: The One-Page View of Your AIS
TL;DR
- The Taxpayer Information Summary, or TIS, is a category-wise rollup of all the line items in your Annual Information Statement.
- TIS shows three values per category: value reported by the source, value after your feedback, and the derived value the department will use for pre-fill.
- The ITR utility pulls pre-filled income figures from TIS, not from AIS directly.
- TIS updates within a few days after you submit AIS feedback, so any correction flows through automatically.
- If TIS still shows a wrong number after feedback is accepted, the issue is usually a reporting entity that has not re-filed its statement.
What this means in plain terms
Most taxpayers find AIS overwhelming. A salaried person can easily have 80 to 200 line items in AIS, scattered across categories like dividends, interest, mutual funds, securities, GST receipts, and foreign remittances. Reading every line is tedious. TIS solves that. It aggregates every line into a single category and gives you one number to look at per income head.
So instead of seeing 14 separate dividend entries from 14 different companies, TIS shows one number: total dividend received in FY 2025-26 is Rs. 42,300. Same for interest, mutual fund capital gains, and so on. This is the number that the department uses to compare against your ITR. The ITR-2 and ITR-3 utilities for AY 2026-27 read directly from TIS to pre-fill your income heads.
What TIS contains
Category-wise summary
TIS organises your data into broad categories: salary, interest from savings account, interest from term deposit, dividend, sale of securities, sale of land or building, sale of motor vehicle, GST turnover, business receipts, and other receipts.
Three values per category
For each category, TIS shows three numbers. The first is the value reported by the source entity. The second is the modified value after you submit AIS feedback. The third is the derived value, which is what the department considers final and what flows into ITR pre-fill.
Underlying detail
Each category in TIS is clickable. Clicking it opens the corresponding AIS section with all the line items that make up that total. So you can drill from TIS into AIS in one step.
How to access TIS
From the e-filing portal
Log in to incometax.gov.in, click Services, then Annual Information Statement. The landing page has two tabs: TIS and AIS. The TIS tab opens by default and shows the one-page rollup.
From the AIS mobile app
The AIS for Taxpayer app shows TIS as the home screen. Each category card displays the derived value, and tapping it opens the AIS detail.
Download options
TIS is downloadable as a PDF. The PDF includes the three values per category and a column for SFT codes that identify each reporting entity type.
How TIS feeds into your ITR
Pre-filled income
When you open the ITR utility on the e-filing portal and click Pre-fill, the utility queries TIS and populates Schedule OS for income from other sources, Schedule CG for capital gains, and the salary schedule.
Verification before submit
The pre-filled number is editable. You can change it if it does not match your records. But any change should be backed by AIS feedback and supporting documents, because the department will compare your final ITR against TIS at the time of processing.
Mismatch detection
If your ITR salary income is Rs. 12,00,000 but TIS shows Rs. 12,40,000, CPC flags this as a mismatch and triggers a Section 143(1)(a) intimation asking for explanation.
Reading the TIS PDF
Header section
The TIS PDF opens with your PAN, name, address, and AY at the top. Below this is a small note that TIS values are derived from AIS as on the date of download.
Information category table
The main body is a table with five columns: information category, value reported, modified value, processed value, and derived value. Most categories will have value reported equal to derived value if you have not submitted feedback.
SFT code annotation
Each category has a small SFT code in brackets, like SFT-005 for time deposit interest or SFT-014 for purchase of mutual fund units. These codes correspond to the Statement of Financial Transactions rules under Rule 114E.
A real example
Karthik, 37, Rs. 26L CTC, Chennai, opens TIS in August 2026 and sees this:
- Salary: Rs. 26,00,000, matches his Form 16.
- Interest from term deposit: Rs. 1,42,000. He has two FDs across SBI and Axis Bank. SBI shows Rs. 88,000 in his account, Axis Bank shows Rs. 54,000. Total Rs. 1,42,000. Matches.
- Dividend: Rs. 38,400. He has 16 stocks. He cross-checks against his demat dividend report and it matches.
- Sale of securities: Rs. 12,30,000. This includes a Rs. 4,00,000 redemption from an ELSS he had sold for Rs. 3,82,000 after exit load. He submits AIS feedback as "information is not fully correct" with Rs. 3,82,000.
- Five days later, TIS reflects the modified value column showing Rs. 12,12,000, and the derived value updates to Rs. 12,12,000. He uses this corrected figure in Schedule CG of his ITR.
- He files ITR on 18 September 2026. CPC processes in 24 days with no adjustment.
What to do this week
- Log in to incometax.gov.in and open TIS for AY 2026-27.
- Compare each category in TIS against your salary slips, bank passbooks, demat reports, and AMC statements.
- For any mismatch, click into the AIS detail behind that category and submit feedback on the specific line item that is wrong.
- Wait 5 to 7 days and download TIS again to confirm the derived value has updated.
- Run the 6-step assessment at https://myfinancial.in to see your old-vs-new regime delta, unused deductions, and insurance gap in under 10 minutes.
FAQ
Is TIS legally binding?
TIS is not a legal demand. It is a summary the department maintains for pre-filling and matching. The legal basis for assessment is your ITR and the underlying documents. But practically, mismatches between ITR and TIS trigger notices.
Can I file ITR without checking TIS?
Technically yes, since the law only requires you to report correct income. But skipping TIS check almost guarantees a Section 143(1) intimation if there is a mismatch, so it is a poor practice.
How does TIS differ from AIS?
AIS is the line-by-line statement with every transaction. TIS is the category-wise total. AIS has hundreds of rows; TIS has 10 to 20 categories.
Does TIS show TDS?
No. TIS shows income categories, not tax credits. For TDS, you check Form 26AS or the TDS section in AIS.
Why is my TIS derived value different from value reported?
This happens when you have submitted AIS feedback or when the reporting entity has refiled. The derived value is the final number after all adjustments.
Can I download TIS for past years?
Yes. The portal lets you select assessment year, so you can pull TIS for AY 2025-26, AY 2024-25, and earlier years as needed.
Does the ITR utility lock to TIS values?
No, the pre-filled values are editable. You can override them with your own correct figures, but any divergence should be explainable with documents.
Sources
- AIS and TIS user guide on the e-filing portal: https://www.incometax.gov.in/iec/foportal/help/annual-information-statement
- Rule 114E and Statement of Financial Transactions: https://incometaxindia.gov.in/
- CBDT notification on AIS and TIS rollout: https://incometaxindia.gov.in/
- E-filing portal: https://www.incometax.gov.in/iec/foportal/
- TRACES portal: https://www.tdscpc.gov.in/
This is general information, not personalised advice. For your situation, consult a Certified Financial Planner.