Annual Information Statement consolidates diverse taxpayer data categories to support compliance and cross-verification of tax records. Annual Information Statement (AIS) aggregates statutory categories of taxpayer data including TDS/TCS, Specified Financial Transactions, tax payments, demand and refund records, pending and completed proceedings, interest on refunds, ITR data of other taxpayers, Form 15CC foreign remittances, GST return information, Form 61/61A and Annexure-II of Form 24Q, and registrars/depositary reports on off-market transactions, dividends and mutual fund purchases; additional information may be included from officers, authorities or under international agreements. The Director General (Systems) or authorised officer is empowered to upload specified externally sourced items within a defined period after receipt.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Annual Information Statement consolidates diverse taxpayer data categories to support compliance and cross-verification of tax records.
Annual Information Statement (AIS) aggregates statutory categories of taxpayer data including TDS/TCS, Specified Financial Transactions, tax payments, demand and refund records, pending and completed proceedings, interest on refunds, ITR data of other taxpayers, Form 15CC foreign remittances, GST return information, Form 61/61A and Annexure-II of Form 24Q, and registrars/depositary reports on off-market transactions, dividends and mutual fund purchases; additional information may be included from officers, authorities or under international agreements. The Director General (Systems) or authorised officer is empowered to upload specified externally sourced items within a defined period after receipt.
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