How NRIs Can Check AIS Before Filing ITR in India
A client from Abu Dhabi called us in a panic last August.
He had filed his ITR for FY 2024-25 based on his Form 16 and NRO bank statement. Two months later, he got a notice from the Income Tax Department.
The notice pointed to ₹4.2 lakh in dividend income and a mutual fund redemption he had forgotten about. Both were sitting in his AIS. He had never checked it.
Revising the return took time. The notice took more. The stress was entirely avoidable.
This guide walks you through what the Annual Information Statement (AIS) is, why it matters specifically for NRIs, and exactly how to check it before you file.
What Is the Annual Information Statement (AIS)?
The AIS is a comprehensive record of your financial transactions for a given financial year.
The Income Tax Department launched it as an enhanced replacement for Form 26AS. Where Form 26AS mainly showed TDS and TCS details, AIS gives the full picture.
It pulls data from banks, employers, mutual fund registrars, stock exchanges, property registrars, and other reporting entities — and maps everything to your PAN. (Source: Income Tax Department of India, incometaxindia.gov.in)
Think of it as the tax department's version of your financial year. Everything they know about you is in there.
For NRIs, it has an additional layer of complexity. Your AIS can show NRO interest, NRE interest, property TDS, inward remittances, and even old LRS transactions from when you were still a resident. Missing any of these while filing can trigger a mismatch notice.
👉 Tip: The AIS is not the same as your ITR. It is a reference document. Your actual return must still be filed based on your own records - but the AIS tells you what the tax department already knows.
AIS vs Form 26AS vs TIS: What Is the Difference?
Most NRIs are familiar with Form 26AS. Fewer have looked at AIS carefully. Here is how the three documents compare.
The AIS replaced and expanded on Form 26AS. But Form 26AS still exists and is still relevant for confirming TDS credits.
The TIS is the short version of AIS. It shows the net position category by category - total interest, total dividends, total capital gains - after accounting for any feedback you have submitted.
When you file your ITR on the portal, the pre-fill data comes largely from TIS. So if your TIS has an error, your pre-filled return will too.
For a fuller overview of what appears in the AIS and how it is structured, read our detailed guide on the Annual Information Statement.
Why NRIs Must Check AIS Before Filing
This is not just good practice. For NRIs, it is especially critical.
Here is why.
Your AIS Captures India-Sourced Income Even If You Are Abroad
The tax department receives data from Indian banks, mutual funds, and brokers. If you hold an NRO FD, your interest is reported. If you redeemed mutual fund units, that capital gain is reported.
Living outside India does not remove these entries from your AIS. They are there regardless of where you filed or what you reported.
If your ITR and AIS do not match, the portal's automated system flags it. That flag can become a notice. (Source: efiletax.in, May 2025)
NRE Interest Appears in AIS Even Though It Is Exempt
This trips up many NRIs.
NRE savings and FD interest is exempt from Indian tax under Section 10(4) of the Income Tax Act. But it still shows up in your AIS because the bank reports it.
You must declare it in your ITR as exempt income. If you ignore it because you know it is tax-free, the system sees a mismatch between what the bank reported and what you declared.
The same applies to NRI income that is taxable versus exempt — not everything in your AIS leads to tax, but everything must be accounted for.
Property Sales Show Up With TDS Under Section 194-IA
If you sold a property in India worth more than ₹50 lakh, the buyer deducted TDS at 1% of the sale value under Section 194-IA. That TDS - and by implication the transaction - appears in your AIS.
If you did not declare the capital gain in your ITR, the AIS entry becomes a red flag.
For more on how these transactions are taxed, see our guide on tax on NRI investments in India.
Old LRS Remittances From When You Were a Resident
Some NRIs became non-resident mid-year. If you were an Indian resident for part of FY 2024-25 and sent money abroad under LRS during that period, those outward remittances appear in your AIS.
TCS collected on LRS remittances above ₹10 lakh can be claimed as a refund in your ITR — but only if you know it is there. (Source: Income Tax Act, Budget 2025 amendments)
Read more about how to avoid double taxation as an NRI and the DTAA credits that can be claimed.
👉 Tip: Review your AIS at least 30 days before the ITR filing deadline. Corrections after feedback submission take time to reflect, and you want a clean TIS before you file.
How to Access Your AIS: Step by Step
Here is exactly how to get to your AIS on the Income Tax portal.
Step 1: Log in to the Income Tax e-Filing Portal
Go to https://www.incometax.gov.in and log in using your PAN and password. If you do not have an account, register first using your PAN.
NRIs can log in using their PAN even if they do not have an Aadhaar. If your mobile number registered with the portal is an overseas number, OTP delivery may occasionally have delays - keep your registered email accessible as a backup. (Source: Income Tax Department)
Step 2: Navigate to Services > Annual Information Statement (AIS)
After logging in, go to the top menu. Click on Services, then select Annual Information Statement (AIS).
Step 3: Click Proceed
A message will prompt you to proceed to the AIS homepage. Click Proceed.
Step 4: Select the Financial Year
On the AIS homepage you will see two tiles: Taxpayer Information Summary (TIS) and Annual Information Statement (AIS). Select the relevant financial year from the dropdown.
For FY 2024-25 (Assessment Year 2025-26), select FY 2024-25.
Step 5: View or Download Your AIS
Click on the AIS tile to view the statement online. You can also download it in PDF, JSON, or CSV/Excel format.
The Excel download works category by category. The full AIS can only be downloaded as PDF or JSON.
Step 6: Open the Downloaded PDF
The AIS PDF is password-protected.
The password format is: PAN in lowercase + Date of Birth in DDMMYYYY
Example: If your PAN is ABCDE1234F and your date of birth is 15 March 1982, your password is: abcde1234f15031982
(Source: Income Tax Department of India, incometaxindia.gov.in)
What You Will See Inside the AIS
The AIS is divided into two parts.
Part A: General Information
This is your taxpayer profile as the department has it on file.
It shows your PAN, Aadhaar (if linked), name, date of birth, mobile number, email ID, and address.
NRI flag: If you recently became an NRI, your address may still show your old Indian address. This does not affect the AIS data itself, but it matters for your ITR status selection. Ensure your residential status on the portal is updated correctly.
Use the NRI Residential Status tool to confirm your status for the year before you file.
Part B: Transaction Data
This is the core section. It covers four categories.
Tax Information
TDS deducted by employers, banks, tenants, and others. TCS collected on purchases and remittances. Advance tax and self-assessment tax payments.
Cross-check this against your Form 26AS for consistency.
Financial Transactions (SFT - Specified Financial Transactions)
High-value transactions reported by banks, mutual funds, and brokers. This includes:
NRO and NRE fixed deposit interest Mutual fund purchases and redemptions Dividend income from Indian stocks Sale or purchase of immovable property above ₹30 lakh Cash deposits above threshold limits
Payment of Taxes
Advance tax, self-assessment tax, and TDS refunds received. Cross-check these against your challan records.
Demand and Refund
Any outstanding tax demand or refund issued in prior years. Relevant if you have pending assessments.
👉 Tip: Do not assume everything in the AIS is correct. The Income Tax Department itself says AIS is a reference document, not a conclusive one. You are still responsible for declaring all income accurately from your own records. (Source: Income Tax Department)
How to Check for Errors and Submit Feedback
The AIS feedback mechanism is one of the most useful features for NRIs.
If you see a transaction that is incorrect, duplicated, or belongs to someone else, you can flag it directly in the portal.
How to submit feedback:
Go to the transaction entry you want to correct. Click on the feedback option next to it. Select the reason from the dropdown:
Information is correct Information is not fully correct Information relates to other PAN / Year Information is duplicate Information is denied
Enter the correct value if applicable and submit.
There is no limit on how many times you can submit or update feedback. (Source: Income Tax Department of India)
After you submit feedback, the TIS is updated with a "modified value" alongside the originally reported value. The modified value is what gets pre-filled into your ITR.
Common AIS errors NRIs encounter:
For a complete walkthrough of common mistakes at this stage, see our guide on NRI ITR filing mistakes.
Reconciling AIS With Your Own Documents
Checking AIS is not enough on its own. You need to reconcile it against your actual records.
Here is the reconciliation checklist every NRI should run before filing.
NRO Account: NRO FD interest: Match AIS figure against bank certificate TDS deducted: Match against Form 26AS (not just AIS) Any rental income credited: Confirm TDS by tenant under Section 194-IB
NRE Account: NRE FD interest: Will appear in AIS; confirm it is listed as exempt income in your return Read more: NRI exemptions and deductions while filing ITR
Investments: Mutual fund redemptions: Match AIS capital gains entry against your AMC statement Equity shares sold: Match against your broker P&L statement Dividend income: Match AIS dividend entry against your demat account statement
Property: Property sold: Confirm TDS certificate from buyer (Form 16B) matches AIS entry Any advance received: May appear if reported by the registrar
Other: Any income earned while still a resident that year (if you became NRI mid-year)
👉 Tip: Keep your AIS download, bank interest certificates, broker statements, and Form 26AS open at the same time when you prepare your return. Reconcile all four before you fill in any figure.
What Happens If You Ignore AIS Mismatches
If your filed ITR does not match what the AIS shows, the Income Tax Department's automated system will detect it.
Depending on the gap, you may receive:
A defective return notice under Section 139(9) asking you to revise within 15 days.
A scrutiny notice under Section 143(2) if the mismatch suggests income was suppressed.
A demand notice asking for additional tax, interest, and in some cases penalty.
Refunds can also be held up until the mismatch is explained or resolved. (Source: efiletax.in, May 2025)
Revising your return under Section 139(5) is possible before the deadline, but it adds administrative burden and creates a filing trail that attracts attention.
The cleaner approach: check AIS before you file, not after a notice arrives.
For context on the overall filing process, read how NRIs can file income tax returns in India and how to file ITR online as an NRI.
AIS and the ITR Filing Deadline
For AY 2025-26 (FY 2024-25), the standard ITR filing deadline is July 31, 2025. (Source: Income Tax Department)
Late filing under Section 139(4) attracts a penalty of ₹5,000 (reduced to ₹1,000 if total income is below ₹5 lakh).
For the deadline details and what happens if you miss it, see our guide on the NRI ITR filing deadline.
The AIS is typically populated with data from all reporting entities by April or May of the assessment year. Some entries - particularly from smaller institutions - may come in later.
This is why reviewing 30 days before the deadline rather than the night before matters. You need buffer time to submit feedback, allow the TIS to update, and then file a clean return.
If you have missed filing in a prior year, that situation has its own set of rules. Read our guide on filing ITR with no income as an NRI for related context.
How NRI and Resident Indian Filing Differs
The AIS is relevant for both resident Indians and NRIs. But what appears in it - and how you respond - differs significantly.
If you are unsure about your status for the year - particularly if you travelled to India for an extended period - use our NRI Residential Status Calculator before selecting your status in the ITR form.
For a detailed comparison of NRI and resident Indian filing differences, read NRI vs Resident: How tax filing differs.
A Pre-Filing AIS Checklist for NRIs
Run through this before you open the ITR form.
Access and download: Log into incometax.gov.in and navigate to Services > AIS Select FY 2024-25 Download AIS as PDF (password: PAN lowercase + DDMMYYYY) Download TIS for quick summary view
Verify identity section (Part A): Name and PAN are correct Address reflects current NRI status Mobile and email are accessible for OTP
Verify transaction data (Part B): All NRO interest entries match bank certificates NRE interest entries are present and noted as exempt All mutual fund redemptions are listed with correct amounts Any property sale TDS matches Form 16B from buyer Dividends match your demat account statement No unrecognised transactions
Submit feedback where needed: Flag duplicates Flag wrong PAN mappings Correct incorrect values Wait for TIS to update before filing
Reconcile: AIS vs Form 26AS (TDS credits must match) AIS vs bank interest certificates AIS vs broker P&L statement AIS vs AMC statement for mutual funds
Then file your ITR.
👉 Tip: If your AIS has several entries you do not recognise, do not panic. Some may be from your bank reporting small savings account interest or UPI cashbacks. Trace each one carefully before flagging or dismissing.
Need Help Navigating AIS and Filing Your NRI Return?
Checking AIS is the first step. Filing the return correctly - with the right ITR form, right exemptions, right DTAA claims - is a different exercise altogether.
At Belong, we help NRIs file clean, accurate returns with the right documentation. Our NRI tax filing service covers the full cycle: AIS review, return preparation, DTAA application, and submission.
Pricing is structured around complexity:
Simple returns: ₹2,500 Standard returns (NRO income, capital gains): ₹4,500–₹5,500 Complex returns (multiple income sources, property transactions, DTAA): ₹7,500–₹8,500
If you are also thinking about where to invest once your Indian taxes are sorted, explore the GIFT City Mutual Funds tool and NRI FD Comparison Tool to compare options.
For alternative investment funds through GIFT City, see the GIFT City AIF Explorer.
Track the GIFT Nifty live to stay updated on market movements.
Fund-specific options worth exploring: DSP Global Equity Fund, Tata India Dynamic Equity Fund, Edelweiss Greater China Equity Fund, and Sundaram India Mid Cap Fund.
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Explore all investment options through Belong's mutual funds platform.
Frequently Asked Questions
Q: Is checking AIS mandatory before filing ITR?
It is not legally mandatory, but the CBDT strongly recommends it. Ignoring AIS and filing based only on Form 16 or bank statements is one of the most common reasons NRIs receive mismatch notices. Think of it as mandatory in practice even if not in law.
Q: Can NRIs access the AIS from outside India?
Yes. The Income Tax e-filing portal (incometax.gov.in) is accessible from any country. You need your PAN and the password you set when registering. If OTP is required and your Indian mobile number is inactive, use your registered email for verification.
Q: My AIS shows NRE interest. Do I need to pay tax on it?
No. NRE savings and FD interest is exempt under Section 10(4) of the Income Tax Act. However, you must declare it as exempt income in your ITR. Do not leave it unaddressed just because it is tax-free.
Q: What if a transaction in my AIS belongs to someone else?
Select "Information relates to other PAN / Year" in the feedback dropdown. The department will investigate and remove the entry if it is genuinely a wrong mapping. Keep a record of the feedback you submitted. (Source: Income Tax Department of India)
Q: How long does it take for AIS feedback to reflect in TIS?
It typically takes a few days to a week for the modified value to appear in TIS after feedback is submitted. This is why reviewing at least 30 days before the deadline is advisable. There is no fixed SLA published by the department.
Q: I did not file ITR last year. Does that affect my AIS?
Your AIS will still show transactions from prior years if the reporting entities submitted data. Missing a prior year's filing is a separate issue. Read our guide on filing ITR with no income or past-due returns for guidance on that situation.
Disclaimer: This article is for informational purposes only and does not constitute tax or legal advice. Tax laws and portal features can change. Please consult a qualified tax advisor for decisions specific to your situation.
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