The Annual Information Statement, shortened to AIS, is the statement in your e-filing account that gathers information the department already holds about you. Banks, mutual funds, depositories, registrars and other reporting entities send pieces of that information. Share sales often appear there. Interest, dividends and the sale of a mutual-fund unit can appear too.
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Capital Gains Calculator
Tax on shares, equity funds, debt funds, property and gold for one sale.
Open calculatorIt is a checklist, not a completed return. The ITR guide is about which form to use and when it is due. The AIS does not choose ITR-1 or ITR-2 for you. You open the statement, read the lines, and then type the income that belongs in the return. A line in the AIS that you ignore is a line the department can still see.
For an IPO, match three things. The allotment price is your cost. The contract note is the sale, the date and the brokerage. The broker’s capital-gains statement is the working the broker prepared from those notes. The AIS should tell the same story. If the AIS shows a sale you recognise, with a cost that matches the issue price, the Schedule CG figures are easier. If the cost looks like the listing price, or a lot is missing, do not copy the AIS into the return until you know why.
Feedback on the portal is for a line that is not yours or that is wrong. Submitting feedback does not, by itself, change the tax. The return you file is the place the gain is declared. A short-term listing gain goes in Schedule CG. A long-term equity gain also goes in the section 112A schedule, with the scrip, the dates and the cost. ITR-1 and ITR-4 allow long-term equity gains under section 112A only up to ₹1,25,000. A listing-day sale is short-term, so that small allowance is not the form for it. The listing-gains guide is the tax. This note is the statement you reconcile it with.
This page does not name a broker, and it does not print a grey market premium. The AIS will not show an unofficial off-exchange price as your sale. It shows what was reported from the exchange and the depository. Download the statement for the financial year you are filing, not only the latest one on the screen. A sale in March can sit in that year’s file even if you open the portal in July. Interest and dividends on the same statement are income too, and they do not cancel a share gain.
Checked on 3 November 2026. Open the statement on the e-filing portal with your own login. A screenshot forwarded by someone else is not the statement.
Questions
Where do I open the AIS?
On the e-filing portal, in the registered account for your PAN. The statement collects information that banks, depositories and other reporting entities have sent to the department. Open it before you file, not after a notice arrives.
What if a share sale in the AIS looks wrong?
Compare it with the broker’s capital-gains statement and the contract note. The portal lets you submit feedback on a line. A wrong cost, especially a listing price used in place of the allotment price, should be corrected in the return you file.
Does the AIS file the return for me?
No. It is information. You still choose the form, put the gain in Schedule CG, and pay any tax that was not already deducted. ITR-1 allows long-term equity gains under section 112A only up to the yearly exemption.
Sources
Figures checked 3 Nov 2026.