What is TIS in Income Tax and its Role in ITR

TIS (Taxpayer Information Summary) is a simplified, aggregated summary of the information present in the AIS (Annual Information Statement). While AIS contains raw, transaction-level data (like 12 monthly interest credits), TIS sums it up into a single line item (Total Interest for the Year).

When you ask “what is TIS in Income Tax,” you are looking for the final numbers that you should plug into your Income Tax Return (ITR). It is the “processed” version of AIS, updated after you submit feedback on errors.

What Does TIS Income Tax Mean?

It provides two values for every category:

  • Reported Value: The raw data received from banks/companies.
  • Processed Value: The final value after considering your feedback (e.g., if you denied a transaction, the processed value will be zero).

The Income Tax Department uses the “Processed Value” in TIS to pre-fill your ITR.

Why TIS is Important

  • Simplicity: Instead of adding up 50 dividend entries from AIS, you just look at the one “Dividend” total in TIS.
  • Feedback Impact: It shows you immediately how your corrections affect your taxable income profile.
  • Pre-filling: The values here are what the taxman considers your “Derived Income.”

Where is TIS Used?

  • ITR Filing: Used to cross-check “Income from Other Sources” and “Capital Gains.”
  • Tax Planning: Helps estimate your total tax liability before filing.

How to Find or Check TIS

Access Process:
1. Login to Income Tax Portal.
2. Go to Services > AIS.
3. On the AIS dashboard, you will see two tiles: “AIS” and “TIS”.
4. Click on the TIS tile to view the summary.

Example of TIS Data

| Information Category | Reported Value | Processed Value |
| :— | :— | :— |
| Interest from Savings Bank | ₹12,000 | ₹12,000 |
| Sale of Securities | ₹5,00,000 | ₹4,50,000 (After feedback) |

Common Problems or Errors

  • Value Not Updating: After submitting feedback in AIS, TIS doesn’t update instantly. It takes a few hours or overnight to re-calculate the Processed Value.
  • Active vs Inactive: TIS only shows active categories. If you deny a category completely, it might disappear or show zero.

Important Things to Remember

  • Always base your ITR on the “Processed Value” of TIS, not the Reported Value (if there were errors).
  • TIS is strictly derived from AIS. You cannot edit TIS directly; you must edit the feedback in AIS.
  • Check Form 26AS for tax credits separately.

Frequently Asked Questions

Can I use TIS values directly for ITR?

Yes, TIS values are designed to be used for ITR. However, verify them against your own bank statements and broker reports to ensure nothing is missed.

What happens if I don’t submit feedback on TIS/AIS?

The Income Tax Department will assume the “Reported Value” is correct and will process your ITR based on that. If your ITR declares less income, you will get a notice.

Is TIS available for previous years?

Yes, TIS and AIS are generally available from FY 2020-21 onwards on the portal.

Why is there a difference between Reported and Processed value in TIS?

The difference exists if you have submitted feedback in AIS stating that a part of the income is not yours or is duplicate. The Processed value reflects your correction.

How do I download TIS?

You can download it as a PDF from the same AIS homepage on the compliance portal. It is password protected (PAN + DOB).