Answer

1. F

   Facts

   AIS is the detailed list of what banks, employers, brokers and others reported against your PAN: TDS, interest, dividends, share and property deals and more. TIS is a summary by category, showing the value reported, the value after your feedback, and the value used to prefill your return. The 2025 Act keeps AIS in Sec 510 (old Sec 285BB).

2. P

   Provisions and law

   • Sec 510, Income-tax Act 2025 (old Sec 285BB)Annual Information Statement
   • Rule 114-I, Income-tax Rules 1962Annual Information Statement uploaded to the taxpayer's account
3. A

   Analysis

   Use AIS to check each entry and give feedback; use TIS to see the totals that will prefill your ITR. If AIS shows savings interest of ₹8,400 from two banks, TIS shows ₹8,400 under savings interest. After you mark one entry as duplicate, the TIS processed value changes. Your return should still be based on your actual income, even if AIS misses something.

4. C

   Conclusion

   1. 1Log in and open AIS from the dashboard or Services
   2. 2Open TIS first to see category totals
   3. 3Go to AIS Part B to check each entry
   4. 4Give feedback where an entry is wrong, then recheck TIS

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.