The law
Income-tax Rules 1962, Rule 114-I
Provides for the Annual Information Statement uploaded to the taxpayer's accountSource
AIS framework (Income Tax Department FAQ)
AIS covers TDS/TCS, SFT, tax payments, demand and refund and other information; taxpayer must report complete income even if AIS omits itSource
Form 26AS (now Form 168; from AY 2023-24)
Form 168 (old Form 26AS) on TRACES shows only TDS and TCS; other information is in AISSource
Government fee
No fee. Source: https://www.incometax.gov.in/iec/foportal/ais-faq