It is used to show that a work is being done. It is still being done.

For Example :

• Sam is painting a picture.

This sentence shows that the subject Sam is doing a work in the present time.
This work is continuing now.

Basic Rules :

In this tense:  is, am are along with first form of verb with ing is used.

• He is drinking water.
• I am painting a picture.
• You are taking your meals.

AFFIRMATIVE SENTENCES

With First person singular ‘am’ along with first form of verb with ‘ing’ is used.

For Example :

• I am writing a letter.

With First person plural,second person singular and plural and third person plural ‘are’ is used with first form of verb and ing .

• We are playing a match.
• You are making a noise.
• They are singing a song.

With third person singular ‘is’ is used with first form of verb and ing.

For example :

• He is drinking water.
• NEGATIVE SENTENCES

‘Is, Am or Are’ + Not + First form of verb + ing is used.

For Example :

• Boys are not playing a football match.

INTERROGATIVE SENTENCES

‘Is, Am or Are’ is used before subject. First form of verb + ing is used.
Sign of interrogation is used.

For Example :

• Are the boys playing a football match?
• Are the girls not singing a song ?