diff --git a/flang/include/flang/Optimizer/CodeGen/TBAABuilder.h b/flang/include/flang/Optimizer/CodeGen/TBAABuilder.h
index b94782bb9ea984..3aeb124f911867 100644
--- a/flang/include/flang/Optimizer/CodeGen/TBAABuilder.h
+++ b/flang/include/flang/Optimizer/CodeGen/TBAABuilder.h
@@ -188,6 +188,9 @@ class TBAABuilder {
   // Returns TBAATagAttr representing access tag:
   //   < <any data access>, <any data access>, 0 >
   mlir::LLVM::TBAATagAttr getAnyDataAccessTag();
+  // Returns TBAATagAttr representing access tag:
+  //   < <any access>, <any access>, 0 >
+  mlir::LLVM::TBAATagAttr getAnyAccessTag();
 
   // Returns TBAATagAttr representing access tag described by the base and
   // access FIR types and the LLVM::GepOp representing the access in terms of
diff --git a/flang/include/flang/Optimizer/Dialect/FIRType.h b/flang/include/flang/Optimizer/Dialect/FIRType.h
index 77807ea2a308c6..7d1415f4e9ca14 100644
--- a/flang/include/flang/Optimizer/Dialect/FIRType.h
+++ b/flang/include/flang/Optimizer/Dialect/FIRType.h
@@ -349,6 +349,10 @@ mlir::Type unwrapInnerType(mlir::Type ty);
 /// Return true iff `ty` is a RecordType with members that are allocatable.
 bool isRecordWithAllocatableMember(mlir::Type ty);
 
+/// Return true iff `ty` is a scalar/array of RecordType
+/// with members that are descriptors.
+bool isRecordWithDescriptorMember(mlir::Type ty);
+
 /// Return true iff `ty` is a RecordType with type parameters.
 inline bool isRecordWithTypeParameters(mlir::Type ty) {
   if (auto recTy = ty.dyn_cast_or_null<fir::RecordType>())
diff --git a/flang/lib/Optimizer/CodeGen/TBAABuilder.cpp b/flang/lib/Optimizer/CodeGen/TBAABuilder.cpp
index 04259c0e4c7213..1a5ae8cf7aac62 100644
--- a/flang/lib/Optimizer/CodeGen/TBAABuilder.cpp
+++ b/flang/lib/Optimizer/CodeGen/TBAABuilder.cpp
@@ -92,6 +92,10 @@ TBAATagAttr TBAABuilder::getDataAccessTag(Type baseFIRType, Type accessFIRType,
   return getAnyDataAccessTag();
 }
 
+TBAATagAttr TBAABuilder::getAnyAccessTag() {
+  return getAccessTag(anyAccessTypeDesc, anyAccessTypeDesc, /*offset=*/0);
+}
+
 void TBAABuilder::attachTBAATag(AliasAnalysisOpInterface op, Type baseFIRType,
                                 Type accessFIRType, GEPOp gep) {
   if (!enableTBAA)
@@ -106,10 +110,17 @@ void TBAABuilder::attachTBAATag(AliasAnalysisOpInterface op, Type baseFIRType,
                           << "\n");
 
   TBAATagAttr tbaaTagSym;
-  if (baseFIRType.isa<fir::BaseBoxType>())
+  if (fir::isRecordWithDescriptorMember(baseFIRType)) {
+    // A memory access that addresses an aggregate that contains
+    // a mix of data members and descriptor members may alias
+    // with both data and descriptor accesses.
+    // Conservatively set any-access tag if there is any descriptor member.
+    tbaaTagSym = getAnyAccessTag();
+  } else if (baseFIRType.isa<fir::BaseBoxType>()) {
     tbaaTagSym = getBoxAccessTag(baseFIRType, accessFIRType, gep);
-  else
+  } else {
     tbaaTagSym = getDataAccessTag(baseFIRType, accessFIRType, gep);
+  }
 
   if (!tbaaTagSym)
     return;
diff --git a/flang/lib/Optimizer/Dialect/FIRType.cpp b/flang/lib/Optimizer/Dialect/FIRType.cpp
index dd79aa27645452..b1896579267049 100644
--- a/flang/lib/Optimizer/Dialect/FIRType.cpp
+++ b/flang/lib/Optimizer/Dialect/FIRType.cpp
@@ -360,6 +360,18 @@ bool isRecordWithAllocatableMember(mlir::Type ty) {
   return false;
 }
 
+bool isRecordWithDescriptorMember(mlir::Type ty) {
+  ty = unwrapSequenceType(ty);
+  if (auto recTy = ty.dyn_cast<fir::RecordType>())
+    for (auto [field, memTy] : recTy.getTypeList()) {
+      if (mlir::isa<fir::BaseBoxType>(memTy))
+        return true;
+      if (memTy.isa<fir::RecordType>() && isRecordWithDescriptorMember(memTy))
+        return true;
+    }
+  return false;
+}
+
 mlir::Type unwrapAllRefAndSeqType(mlir::Type ty) {
   while (true) {
     mlir::Type nt = unwrapSequenceType(unwrapRefType(ty));
diff --git a/flang/test/Fir/tbaa.fir b/flang/test/Fir/tbaa.fir
index f8a52b2e98db0c..eabc9f30127fa3 100644
--- a/flang/test/Fir/tbaa.fir
+++ b/flang/test/Fir/tbaa.fir
@@ -351,3 +351,37 @@ func.func @tbaa(%arg0: !fir.box<!fir.array<?xi32>>) {
 // CHECK:           %[[VAL_14:.*]] = llvm.bitcast %[[VAL_13]] : !llvm.ptr<i8> to !llvm.ptr<i32>
 // CHECK:           llvm.return
 // CHECK:         }
+
+// -----
+
+// Check that the scalar aggregate load/store with a descriptor member
+// is mapped to any-access.
+// CHECK-DAG:     #[[ROOT:.*]] = #llvm.tbaa_root<id = "Flang Type TBAA Root">
+// CHECK-DAG:     #[[ANYACC:.*]] = #llvm.tbaa_type_desc<id = "any access", members = {<#[[ROOT]], 0>}>
+// CHECK-DAG:     #[[$ANYT:.*]] = #llvm.tbaa_tag<base_type = #[[ANYACC]], access_type = #[[ANYACC]], offset = 0>
+
+func.func @tbaa(%arg0: !fir.ref<!fir.type<_QMtypesTt{x:!fir.box<!fir.heap<f32>>}>>, %arg1: !fir.ref<!fir.type<_QMtypesTt{x:!fir.box<!fir.heap<f32>>}>>) {
+  %0 = fir.load %arg0 : !fir.ref<!fir.type<_QMtypesTt{x:!fir.box<!fir.heap<f32>>}>>
+  fir.store %0 to %arg1 : !fir.ref<!fir.type<_QMtypesTt{x:!fir.box<!fir.heap<f32>>}>>
+  return
+}
+// CHECK-LABEL:   llvm.func @tbaa(
+// CHECK: llvm.load{{.*}}{tbaa = [#[[$ANYT]]]}
+// CHECK: llvm.store{{.*}}{tbaa = [#[[$ANYT]]]}
+
+// -----
+
+// Check that the array aggregate load/store with a descriptor member
+// is mapped to any-access.
+// CHECK-DAG:     #[[ROOT:.*]] = #llvm.tbaa_root<id = "Flang Type TBAA Root">
+// CHECK-DAG:     #[[ANYACC:.*]] = #llvm.tbaa_type_desc<id = "any access", members = {<#[[ROOT]], 0>}>
+// CHECK-DAG:     #[[$ANYT:.*]] = #llvm.tbaa_tag<base_type = #[[ANYACC]], access_type = #[[ANYACC]], offset = 0>
+
+func.func @tbaa(%arg0: !fir.ref<!fir.array<2x!fir.type<_QMtypesTt{x:!fir.box<!fir.heap<f32>>}>>>, %arg1: !fir.ref<!fir.array<2x!fir.type<_QMtypesTt{x:!fir.box<!fir.heap<f32>>}>>>) {
+  %0 = fir.load %arg0 : !fir.ref<!fir.array<2x!fir.type<_QMtypesTt{x:!fir.box<!fir.heap<f32>>}>>>
+  fir.store %0 to %arg1 : !fir.ref<!fir.array<2x!fir.type<_QMtypesTt{x:!fir.box<!fir.heap<f32>>}>>>
+  return
+}
+// CHECK-LABEL:   llvm.func @tbaa(
+// CHECK: llvm.load{{.*}}{tbaa = [#[[$ANYT]]]}
+// CHECK: llvm.store{{.*}}{tbaa = [#[[$ANYT]]]}