How to download AIS and TIS for PPFAS reconciliation

From WebNotes, a public knowledge base. Last updated 17 May 2026. Reading time ~6 min. Level: Beginner.

Key facts

AIS	Annual Information Statement: a comprehensive record of all financial transactions reported to the Income Tax department by various sources (SFT submitters), aggregated by PAN
TIS	Taxpayer Information Summary: a derived simplified summary based on the AIS, organised by income category
PPFAS coverage in AIS	Mutual fund redemptions, IDCW distributions, and SIP-related entries reported by AMCs under SFT
Formats	PDF (digitally signed) and JSON (machine-readable for tax-software import)

This guide covers downloading the Annual Information Statement (AIS) and the Taxpayer Information Summary (TIS) from the Income Tax e-filing portal at incometax.gov.in, and locating PPFAS Mutual Fund entries within them. The AIS is a comprehensive PAN-aggregated record of financial transactions reported to the Income Tax department by various source entities (banks, AMCs, stockbrokers, employers, etc.) under the Statement of Financial Transactions (SFT) framework. The TIS is a derived simplified summary. Both are essential for ITR reconciliation, especially for capital-gains and IDCW reporting.

Step-by-step procedure

Step 1: Log in to the Income Tax e-filing portal

Visit incometax.gov.in. Log in with PAN and password. If the password is forgotten, use the Forgot Password flow or the e-Pay Tax option to access without password (limited functionality).

The portal may also offer net-banking-based login for select banks; this is an alternative if password retrieval is delayed.

Step 2: Navigate to Services then Annual Information Statement

From the dashboard’s top navigation, tap Services then Annual Information Statement (AIS). The AIS landing screen displays a list of recent FYs.

Step 3: Select the financial year

Pick the FY:

FY 2025-26: For ITR filing in July 2026 (current relevant FY).
FY 2024-25: For revised ITR or for historical reference.
Older FYs: Available going back several years.

Tap the desired FY tile.

Step 4: Download the AIS PDF and JSON

The FY-specific AIS screen offers downloads:

AIS PDF: Digitally signed, password-protected. The authoritative format for printed records or for sharing with a tax adviser.
AIS JSON: Machine-readable. Used by tax-preparation software (ClearTax, Quicko, TaxBuddy) for auto-import.

Tap Download for each. The PDF password format is typically PAN (upper case) followed by DOB in DDMMYYYY. Example: PAN ABCDE1234F and DOB 15 March 1985 yields password ABCDE1234F15031985.

Step 5: Download the TIS as well

Alongside the AIS download, the Taxpayer Information Summary (TIS) is available:

TIS is a simplified summary organised by income category (salary, dividend, capital gains, etc.).
The TIS uses the AIS data as input.
Useful for a quick overview before the detailed AIS review.

Download the TIS PDF (same password format as AIS).

Step 6: Open the AIS PDF

Enter the password. The AIS PDF opens with the following structure:

Section A: Statement of Financial Transactions (SFT): All financial transactions reported by AMCs, banks, NSE/BSE brokers, and other entities. Each entry shows the source’s TAN/PAN, transaction type, amount, and date.
Section B: TDS / TCS information: All TDS deducted (under Sections 192 to 197, including Section 194K for MF IDCW) and TCS collected.
Section C: Demand and refund information: Outstanding demands and refunds processed.
Section D: Other information: Any other transactions reported.

Step 7: Search for PPFAS entries

Use the PDF search function (Ctrl+F or Cmd+F):

Search “Parag Parikh” or “PPFAS” or “CAMS” (since CAMS is the RTA that often appears in the entity name).
Each match shows the entry: transaction type, amount, source, and date.

Common PPFAS-related entries in AIS:

Mutual fund redemption (under SFT-031 or similar): For each redemption above the SFT reporting threshold.
Dividend (under SFT-018): IDCW distributions reported.
TDS under Section 194K (in Section B): For IDCW distributions above the Rs 5,000 threshold per scheme per FY.

Step 8: Cross-check against the PPFAS capital-gains and account statements

For each AIS entry related to PPFAS:

Verify the transaction amount matches the PPFAS-issued statement.
Verify the transaction date matches.
Verify the entity name is correct (PPFAS or CAMS as the AMC’s RTA).

For any mismatch:

Use the AIS Feedback mechanism: each AIS entry has an option to submit feedback (Correct / Incorrect / Already declared / Information not pertaining to me, etc.).
The Income Tax department reviews feedback and updates the AIS accordingly.

The AIS feedback mechanism is the primary investor-facing channel for AIS data corrections.

What can go wrong

AIS not available yet for the FY: The AIS for a just-completed FY (e.g., FY 2025-26 as of April 2026) is typically available from May/June onwards, after AMCs complete their SFT submissions. Premature downloads may be incomplete.
PPFAS entries missing from AIS: Some transactions below the SFT reporting threshold (typically Rs 10 lakh for mutual fund SFT-031) may not appear. Below-threshold transactions are still taxable; rely on the PPFAS-issued statement, not just the AIS.
Duplicate entries: Occasionally, a single transaction is reported by both PPFAS and CAMS, resulting in duplicate AIS entries. Use feedback to flag duplicates.
AIS-statement mismatch in dates: AMC’s transaction date (NAV-allotment date) may differ from the AIS-reported date by 1 to 2 business days due to reporting cycles. Generally not material.
PDF password failure: The PAN-and-DOB combination must be exact. Some users have a different DOB on file (e.g., the system-recorded DOB differs from the actual). If the password fails repeatedly, contact the Income Tax helpdesk to verify the system-recorded DOB.
TIS data different from AIS: The TIS is a derived summary. Sometimes TIS aggregation simplifies or rounds entries; the AIS is the authoritative detail-level document.
Switch transactions appearing as both redemption and purchase: A switch from PPFCF to Liquid Fund typically generates two AIS entries: a redemption from PPFCF and a purchase in Liquid Fund. Both are reported under SFT; do not treat the purchase entry as a fresh investment in ITR.
AIS feedback not propagating: AIS feedback typically updates within a few weeks, but during peak ITR season (June-September) delays can be longer. The ITR can be filed with the corrected data even if the AIS feedback is still pending.
NRI-specific AIS: NRI investors’ AIS may include India-source income (IDCW, capital gains) but not foreign-source income (which is not reported to the Indian Income Tax department under Indian SFT). NRIs must ensure full disclosure of foreign sources in ITR-2 separately.
AIS does not include grandfathered cost computation: The AIS reports the gross sale value and gross cost (sometimes); it does not compute the grandfathered FMV or the net LTCG. Use the PPFAS-issued capital-gains statement for the computation.

How to reconcile AIS with the PPFAS capital-gains statement for ITR covers the reconciliation workflow in detail
How to download a PPFAS capital-gains statement for ITR covers the AMC-issued statement
How to download a PPFAS account statement covers the general account statement
How to file Schedule 112A in ITR for PPFAS LTCG covers the LTCG ITR entries (where AIS pre-fill is sourced)
How to file STCG in ITR for PPFAS equity-scheme STCG covers the STCG ITR entries
How to report PPFAS IDCW receipts in ITR covers the dividend (Schedule OS) entries

External references

References

Income Tax e-filing portal AIS framework documentation.
CBDT Notification on SFT framework and reporting thresholds.
CBDT Circular on AIS and TIS implementation.
Income Tax Act, 1961, Section 285BA (SFT reporting requirement).
CBDT Notification No. 30/2021 (TIS introduction).
PPFAS Mutual Fund, Scheme Information Documents.
SEBI Master Circular for Mutual Funds, 22 May 2024.
CAMS Investor Services SFT-reporting documentation.
PPFAS investor desk FAQ at amc.ppfas.com/faqs/.
AMFI Industry framework on SFT reporting for AMCs.

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The WebNotes Editorial Team covers Indian capital markets, payments infrastructure and retail investor procedures. Every article is fact-checked against primary sources, principally SEBI circulars and master directions, NPCI specifications and the official support documentation published by the intermediary in question. Drafts go through a second-pair-of-eyes review and a separate compliance read before publication, and revisions are tracked against the SEBI and NPCI rule changes referenced in the methodology section.

Last reviewed: 17 May 2026
Conflicts of interest: WebNotes is independent. No relationship with any broker, registrar or bank named in this article.