User can view Annual Information Statement (all parts and information) by importing the downloaded (AIS) – JSON file and can prepare the feedback through AIS Utility as well in offline mode. The purpose of this document is to provide a comprehensive understanding of the Annual Information Statement (AIS) Utility available at Compliance Portal (AIS Homepage). With AIS Utility, taxpayer will be able to view AIS and submit feedback against relevant information in offline mode.

Annual Information Statement (AIS) – User Guide (AIS Utility)
Version 1.0 (October 2021)

1 About this Document

1.1 Purpose

The purpose of this document is to provide a comprehensive understanding of the “Annual Information Statement (AIS) Utility” available at Compliance Portal (AIS Homepage). With AIS Utility, taxpayer will be able to view AIS and submit feedback against relevant information in offline mode.

In order to promote transparency and simplifying the tax return filing process, CBDT vide Notification dated May 28, 2020 has amended Form 26AS vide Sec 285BB of Income Tax Act, 1961 r.w.r.114-I of Income Tax Rules, 1962 w.e.f. 01.06.2020. The new Form 26AS is an Annual Information Statement or AIS which will provide a complete profile of the taxpayer for a particular year.

Using AIS Utility, the taxpayers will be able to view their information details for given financial year and submit feedback against each information in offline mode.

1.2 Document Conventions

This user guide uses the following conventions:

  • Menu items, Options, Dialog boxes and Functions are mentioned in ‘Bold and quotes’
  • Error messages are displayed in Italics
  • Angle brackets (>) indicate the progression of menu choices the user should select in a graphical user interface (GUI)
  • Note provides additional information

2 Intended Audience

The intended audience is citizens who have carried out transactions during the given financial year which may lead to liability of filing ITRs under Income-tax Act,1961. Taxpayers will be able to access Compliance Portal (AIS Homepage) through e-filing portal (www.incometax.gov.in) to view their Annual Information Statement (AIS), Taxpayer Information Summary (TIS) on Compliance Portal (AIS homepage), download AIS JSON to view AIS/ submit feedback on information displayed, in offline mode through AIS Utility.

3 Overview

3.1 About Project Insight

Income Tax Department initiated Project Insight to focus on three goals namely (i) to promote voluntary compliance and deter noncompliance; (ii) to impart confidence that all eligible persons pay appropriate tax; and (iii) to promote fair and judicious tax administration. Under this project, an integrated data warehousing and analytical platform has been rolled out. The project also operationalizes two centres namely Income Tax Transaction Analysis Centre (INTRAC) and Compliance Management Centralized Processing Centre (CMCPC).

3.2 About AIS

Annual Information Statement (AIS) is comprehensive view of information for a taxpayer displayed in Form 26AS. Taxpayer can provide feedback on information displayed in AIS. AIS shows both reported value and modified value (i.e. value after considering taxpayer feedback) under each section (i.e. TDS, SFT, Other information).

The objectives of AIS are:

  • Display complete information to the taxpayer with a facility to capture online feedback
  • Promote voluntary compliance and enable seamless prefilling of return
  • Deter non-compliance

Salient Features of AIS are:

  • Inclusion of new information (interest, dividend, securities transactions, mutual fund transactions, foreign remittance information etc.)
  • Use of Data Analytics to populate PAN in non-PAN data for inclusion in AIS.
  • Deduplication of information and generation of a simplified Taxpayer Information Summary (TIS) for ease of filing return (pre-filling will be enabled in a phased manner).
  • Taxpayer will be able to submit online feedback on the information displayed in AIS and also download information in PDF, JSON, CSV file formats.
  • AIS Utility will enable taxpayer to view AIS and upload feedback in offline manner.
  • AIS Mobile Application will enable taxpayer to view AIS and upload feedback on mobile.

Disclaimer: Annual Information Statement (AIS) includes information presently available with Income Tax Department. There may be other transactions relating to the taxpayer which are not presently displayed in Annual Information Statement (AIS). Taxpayer is expected to check all related information and report complete and accurate information in the Income Tax Return.

3.2.1 AIS Homepage

The Annual Information Statement (AIS) homepage provides key components/ functions for AIS and TIS view. The same can be accessed through Compliance Portal (AIS Homepage).

Figure 1 AIS Homepage

(1) Instructions Tab: User can view instructions for functionalities related to Annual Information Statement (AIS) within this tab.

Figure 2 AIS Homepage

(2) AIS Tab: Facility to view Taxpayer Information Summary (TIS) and Annual Information Statement (AIS) is provided under this tab.

(3) Activity History Tab: User can check list of activities performed through this tab.

(4) Select Financial Year: User can choose the FY for which the AIS/ TIS is to be viewed.

(5) Taxpayer PAN: User can view their PAN for which the AIS/ TIS is to be viewed.

(6) Taxpayer Information Summary (TIS): TIS is an information category wise aggregated information summary for a taxpayer. It shows processed value (i.e., value generated after processing of information through various pre-defined rules) and derived value (i.e., value derived after considering the taxpayer feedback and processed value) under each information category (e.g., Salaries, Interest, Dividend etc.). The derived information in TIS will be used for prefilling of Return. (Refer Glossary)

(7) Download TIS: User can download TIS in various formats (PDF, JSON) using the download icon.

(8) Annual Information Statement (AIS): Annual Information Statement (AIS) is comprehensive view of information for a taxpayer displayed in Form 26AS. Taxpayer can provide feedback on information displayed in AIS. AIS shows both reported value and modified value (i.e. value after considering taxpayer feedback) under each section (i.e. TDS, SFT, Other information). (Refer Annual Information Statement (AIS))

(9) Download AIS: User can download AIS in provided formats (PDF, JSON) using download icon. User can also download consolidated feedback. (Refer Download AIS)

(10) Upload: User can upload AIS feedback file exported from AIS Utility using upload icon. (Refer Uploading the AIS feedback file on AIS Portal)

(11) Session Time: This will display the time remaining for the current session. User can choose to keep the session active by choosing the relevant option in the prompt.

3.3 Accessing AIS through Utility

User can view Annual Information Statement (all parts and information) by importing the downloaded (AIS) – JSON file and can prepare the feedback through AIS Utility as well in offline mode. The steps for the same are mentioned below:

Step 1: Download AIS Utility (Refer Download AIS Utility)

Step 2: Download AIS JSON file (Refer Download AIS JSON)

Step 3: Import the AIS JSON file on the AIS Utility (Refer Import AIS JSON on AIS Utility)

Step 4: Submit feedback on active information displayed under TDS/TCS Information, SFT Information or Other information

Step 5: Export AIS Feedback File from AIS Utility

Step 6: Upload AIS Feedback file on AIS Home page of Compliance Portal

These steps will be discussed in detail in this document for a comprehensive understanding.

3.3.1 Access AIS Homepage and Download AIS Utility

Taxpayer can download the AIS Utility by following below mentioned steps:

Through Compliance Portal (Pre-login):

Step 1: Navigate to https://compliance.insight.gov.in

Step 2: Click and download AIS utility provided under resources section.

Figure 3 AIS Utility from Compliance portal And Figure 4 AIS Utility under resources on Compliance portal

Note: User needs to ensure that the latest version of the AIS utility is being used to view AIS and provide Feedback.

Through AIS Homepage (Post-login):

Step 1: Visit the e-filing portal by using the URL https://www.incometax.gov.in/.

Step 2: On top-right of the homepage, click on “Login” button.

Figure 5 e-filing portal homepage

Step 3: Enter user ID and click on “Continue”.

Figure 6 e-filing portal login page

Step 4: Fill in the password and click on “Continue” to navigate to e-filing portal homepage.

Figure 7 Enter e-filing portal password

Note: If the user is not already registered, then registration must be completed first by clicking on the “Register” button available on e-filing portal and then providing relevant details. After successful registration, login step can be performed on the e-filing portal.

Step 5: Click the “Annual Information Statement (AIS)” available under “Services” tab to navigate to AIS Homepage.

Figure 8 e-Filing profile page

Step 6: User will be navigated to AIS Homepage. Click on Resources.

Figure 9 e-Filing profile page

Step 7: On AIS Homepage, navigate to Resources tab and download AIS utility under “Utility” section.

Figure 10 AIS Utility from AIS Homepage

Step 8: Extract the downloaded packet to make AIS Utility ready for use.

Note: While extracting the utility, please continue with the process, if prompted about security concerns. The file is free from any malicious content.

3.3.2 Download AIS JSON

After downloading AIS Utility, user needs to also download the input file in JSON format from AIS Homepage by clicking on the download button given on the AIS tile and then clicking on “Download” button provided for AIS -JSON (for AIS utility) related file option.

Figure 11 Download AIS JSON

Figure 11 Download AIS JSON

Figure 12 Download AIS JSON

Note: If the file size is large, the download request will get submitted, and the user can download the same through activity history tab once the file is available for download.

Note: An active internet connection will be required only while opening the utility to validate utility version. After the Utility the utility will work completely offline.

3.3.3 Import AIS JSON on AIS Utility

Once the AIS File (JSON) is downloaded, user can open (after extracting) the AIS utility and view AIS through following steps:

Step 1: Import the AIS file on the utility by clicking on “Import” button by selecting the downloaded JSON file from the local system.

Figure 13 Import File in Utility

Figure 13 Import File in Utility

Step 2: Enter the password in AIS Utility to import the AIS JSON file.

Figure 14 Enter password to import JSON successfully

Note: To open the AIS JSON on AIS utility, you will need to enter the combination of the PAN (in upper case) and the date of birth in case of individual taxpayer or date of incorporation/ formation for non-individual taxpayer in the format ddmmyyyy without any space. For example, if the PAN is AAAAA1234A and the date of birth is 21st January 1991 then your password will be AAAAA1234A21011991.

Upon successful authentication of AIS JSON file, AIS will be displayed on AIS Utility.

Figure 15 File imported successfully

4 Annual Information Statement (AIS)

Annual Information Statement (AIS) is comprehensive view of information for a taxpayer displayed in Form 26AS. Taxpayer can provide feedback on information displayed in AIS. AIS shows both reported value and modified value (i.e. value after considering taxpayer feedback) under each section (i.e. TDS, SFT, Other information). AIS can also be viewed by the taxpayer through AIS Utility in the offline mode.

4.1 View Annual Information Statement (AIS)

After accessing the AIS through Utility, user can view the AIS through following steps:

Step 1: View the General Instructions upon accessing the utility.

Figure 16 AIS General Instructions

Step 2: Click on Annual Information Statement (AIS) tab to view your AIS details.

Step 3: User is navigated to AIS page showing two parts: Part-A (General Information) and Part-B

(Descriptive Reported Information with feedback facility), as shown in Parts in AIS.

4.1.1 Parts in AIS

Taxpayer details and information are displayed in AIS in the following two parts, PART A and PART B as covered below, after clicking the AIS tile from the AIS homepage.

Figure 17 AIS Part A and B

Part A: It displays general information pertaining to the taxpayer including PAN, Masked Aadhaar Number, Name of the Assessee, Date of Birth/ Incorporation/ Formation, mobile number, e-mail address and address of Taxpayer.

Part B: It displays the following information with respect to your AIS as shown below:

  • TDS/TCS Information: Information related to tax deducted/collected at source will be displayed here. The Information code of the TDS/TCS, Information description and Information value are visible to the user.
  • SFT Information: Information received from reporting entities under Specified Financial Transaction (SFT) are displayed here. The SFT code, Information description and Information value are visible.
  • Payment of Taxes: Information relating to payment of taxes from different heads are displayed here. For example, Advance Tax, Self-Assessment Tax paid through challan to Bank.
  • Demand and Refund: Details of the demand raised (AY, demand under section, amount and demand status) and refund initiated (AY and amount) to them during a Financial year can be viewed from here. (Details related to Demand will be released soon)
  • Other Information: Any other information in relation to sub-rule (2) of rule 114-I is displayed here.

The detailed view of AIS i.e. the descriptive information in PART B can also be viewed by the user. (Refer View AIS Details)

4.1.2 Icons

Certain icons can be seen on the AIS screen. The following table shows the description of the icons used here.

Icons

4.1.3 Filters

Relevant filters are available (both at L2 Level Information and at L1 Level Information) on AIS view which will help the user to filter the data and view specific information as required.

Figure 18 Filters in AIS

4.2 View AIS Details

In AIS Details, user will be able to view the L2 Level Information (information source-wise aggregated details) and L1 Level Information (information/ transactions details).

Figure 19 AIS Part B – Details

4.2.1 Information/ Transaction Details (L1 Level Information)

L1 Level Information is the lowest level of information displayed in Annual Information Statement (AIS). Each information is associated with a unique Transaction sequence number (TSN). User can navigate to L1 Level Information of respective information category by clicking on the expand icon (Refer Icons) to check details of any information/ transaction.

The following are the key points of L1 Level Information:

  • All information relating to the information code and information source (for specific L2 level information) will be displayed.
  • User can see specific information as per requirement by using filters.
  • Details like (Quarter, Date of transaction, relevant amount, Transaction status and Feedback as provided) are visible in this view.
  • Transaction status will define whether the information is active/ inactive. Inactive means, the information is either deleted/ corrected by the information source.
  • User can submit feedback (on single information and bulk mode) on the specific information through this view. Based on the feedback provided, the modified value for the information will be displayed in this view.
  • User can download the CSV of L1 level information also through the download icon provided (Refer Download AIS CSV through AIS Utility)

Note: If the user is yet to give feedback on any information, term “Optional” will be displayed in the “Feedback” column. The relevant feedback value will be displayed if feedback is already provided.

4.2.2 Information Source wise aggregated details (L2 Level Information)

L2 Level Information is the source wise aggregated value displayed in Annual Information Statement (AIS) as well as Taxpayer Information Summary (TIS). L2 level information shows the information category and information description based of various information sources.

  • Once the user navigates to any part of AIS, L2 level information will be displayed along with relevant details (Category, Code, description and information source).
  • The reported amount from the active information source in the defined information code/ description will be displayed to the user.
  • The count (corresponding to specific active L2 level information) displays the total number of L1 level information. User can view the details of L1 level information by clicking on the expand icon (Refer Icons) for any specific L2 level information.

4.3 Download AIS CSV through AIS Utility

User can export the relevant information (L1 level information) in CSV format using the following steps:

Step 1: Navigate to AIS details (Refer View AIS Details) and view L2 level information.

Step 2: Expand specific L2 level information to view L1 level information.

Step 3: Click on the download icon which is displayed besides the filter icon in the AIS Details. The CSV file having L1 information details will be downloaded.

Figure 20 AIS CSV download from AIS Details view

4.4 Submit Feedback

User can utilize AIS Utility to provide feedback on the active information displayed under TDS/TCS Information, SFT Information or Other information parts. Option to submit feedback on a single information and submit feedback in bulk mode is available to the user using the AIS Utility which works in offline mode. The feedback functionality is discussed in detail below.

4.4.1 Submit feedback on single information

User can submit feedback on each Information displayed in AIS details through AIS Utility. User can select one of the available feedback options for submitting feedback by following the given steps:

Step 1: Navigate to AIS details (Refer View AIS Details) and view L2 level information.

Step 2: Expand specific L2 level information to view L1 level information on which feedback is to be provided.

Step 3: Click on “Optional” mentioned in the Feedback column for relevant information.

Figure 21 AIS Feedback

Step 4: In the Add Feedback screen, choose the relevant feedback option and enter the feedback details (dependent on feedback option).

Figure 15 Choose AIS Feedback

Feedback options are as follows:

Information is correct – If the information belongs to taxpayer and all the attributes of the Information are correct.

Information is not fully correct – If the information belongs to taxpayer, but all the attributes of the Information are not correct. Upon selecting this option, relevant information fields will be displayed, and user will be able to update correct information details. e.g.- Account number, Information value, etc.

The Information relates to other PAN/year – If the taxpayer is aware of the Information, but it belongs to other PAN or other year e.g. joint ownership of property or receiving of amount mentioned in another year.

Information is duplicate/included in other information – If the information displayed is already included in any other information or it may be a duplicate information.

Information is denied – If the taxpayer completely denies the information displayed.

Customized feedback – The feedback option will be displayed based on the information category. Refer Annexure A: Customised Feedback Options for customized feedback options relating to each information category

Note: In case of feedback option ‘Information relates to other PAN/Year’,

  • If ‘Other Person’ is selected from the dropdown of field ‘Self/Other Person’ then User cannot enter Self PAN
  • If the ‘Relationship of other person’ is selected as ‘Legal Entity’ then User cannot enter individual PAN
  • If the ‘Relationship of other person’ is selected as Parent/ Son/ Daughter/ Brother/ Sister/ Spouse/ Relative/ Friend, then User can only enter individual PAN
  • If user is logged in with a PAN other than individual, then ‘Relationship of other person’ will not be enabled
  • User can only enter Feedback amount equal to, or less than the Reported value

Step 5: Click “Save” to save the feedback.

Figure 23 Submit AIS Feedback

Step 6: Success message will be displayed on AIS Utility once feedback is saved successfully.

Figure 24 AIS Feedback saved successfully

Note: Feedback provided through AIS Utility in offline mode can be modified and resubmitted multiple times before the feedback file is uploaded on the Compliance Portal (AIS Homepage).

Modified information value as per feedback submitted:

Once the feedback is submitted successfully, modified value of information (L1 level) will be displayed with the reported value as per the feedback submitted by the user. The modified value will be calculated according to the feedback type selected and the feedback details.

The modified value of the information at L1 level will also be aggregated and displayed at information source (L2 level) data. The same will also be utilised to update the TIS view on the portal after successful upload of the AIS Feedback file.

Figure 25 Modified Value in AIS Details View

Note: Feedbacks provided by the user will be saved in the AIS Utility automatically upon closing it, and the same can be viewed whenever the Utility is opened again. However, the user is expected to save the AIS JSON (draft feedback file) by clicking on the “Save” button in case the user wants to import a new AIS JSON file.

4.4.2 Submit feedback through Bulk Mode

Other than providing single feedback, the user can also provide feedback on multiple L1 level information visible on expanding any L2 Level Information and submit the feedback in bulk mode. The following steps can be followed for the same:

Step 1: Navigate to AIS details (Refer View AIS Details) and view L2 level information.

Step 2: Expand specific L2 level information to view L1 level information.

Step 3: Select the L1 level information on which bulk feedback is to be provided.

Figure 26 Bulk AIS Feedback

Step 4: Click the Bulk feedback option available.

Figure 27 Choose Bulk Feedback option

Step 5: Choose the relevant feedback from the given options.

Figure 28 Bulk AIS Feedback Options

Note: Only following feedback options are available for submitting the response in bulk:

  • Information is correct
  • Information is denied
  • Information is duplicate/ included in other information
  • The Information relates to other PAN/year
  • Customized feedback option as per information category

Note: In case of feedback option ‘Information relates to other PAN/Year’,

  • If ‘Other Person’ is selected from the dropdown of field ‘Self/Other Person’ then User cannot enter Self PAN
  • If the ‘Relationship of other person’ is selected as ‘Legal Entity’ then User cannot enter individual PAN
  • If the ‘Relationship of other person’ is selected as Parent/ Son/ Daughter/ Brother/ Sister/ Spouse/ Relative/ Friend, then User can only enter individual PAN
  • If user is logged in with a PAN other than individual, then ‘Relationship of other person’ will not be enabled
  • User can only enter Feedback amount equal to, or less than the Reported value

Step 6: Save the required response in bulk.

Figure 29 Submit AIS feedback in Bulk

Step 7: Success message will be shown for the successful submission of feedback on AIS utility by clicking on the save button.

Figure 30 Bulk Feedback saved successfully

4.5 Save the draft AIS JSON (with feedback)

Once the feedback is provided using the AIS Utility, user will be able to save the current version of AIS JSON (with feedback) i.e. the draft feedback file, by following below mentioned steps:

Step 1: Click on “Save” button.

Figure 31 Save draft feedback file

Step 2: Save the draft feedback file on local system.

Figure 32 Save draft feedback file

Figure 32 Save draft feedback file

Note: User can save the AIS feedback draft file and import it again using “Import” button on the AIS Utility to view or provide more feedbacks on the AIS information.

4.6 Exporting the AIS feedback file (JSON) from AIS Utility

Once the feedback (s) have been provided on AIS Information using AIS Utility, the user can export the AIS Feedback File which will be further uploaded on the Compliance Portal (AIS Homepage).

The steps for the exporting the AIS feedback file are mentioned below:

Step 1: Click on “Export” button to export the AIS Feedback file.

System will validate if any feedback(s) have been provided using the AIS Utility.

Figure 33 Exporting the AIS Feedback File from AIS utility

Step 2: Click on “Yes” to continue.

Figure 34 Exporting AIS Feedback File

Step 3: Save the exported AIS feedback File on the local system.

Figure 35 Export AIS Feedback File

Note: The AIS Feedback File exported from AIS Utility can only be used for uploading on portal and the same cannot be imported on AIS Utility again.

4.7 Uploading the AIS feedback file on AIS Portal

Once the user has exported AIS Feedback File from AIS Utility, the same can be uploaded on the Compliance Portal (AIS Homepage) by following below mentioned steps:

Step 1: Navigate to AIS Homepage. Refer Access AIS Homepage and Download AIS Utility

Step 2: Click on the Upload icon on the AIS tile.

Figure 36 Uploading AIS Feedback File

Step 3: Select the AIS feedback file from the local system and click on “Upload”.

Figure 37 Upload AIS feedback file

While uploading the AIS feedback file, system will validate the feedback file on certain Manifest level validations. In case system reports any manifest error, the same must be resolved before uploading the file on AIS homepage. (Refer Manifest Level Validations)

In case no manifest level validation errors exist, the AIS feedback file will be successfully uploaded.

Figure 38 AIS Feedback file uploaded successfully

The successful file upload activity will get logged in Activity History tab.

Figure 39 AIS Feedback file uploaded successfully

4.8 Processing of AIS feedback file

Once the feedback file is uploaded successfully on the AIS Homepage (Compliance portal) system will process and validate the AIS Feedback file in two specific areas:

a) File level Validation– System will validate the file format of uploaded file in this stage to check whether the uploaded file is in the required format/ schema. AIS feedback file will be rejected and will not be taken up for next stage of processing (i.e. feedback level processing) if any file level validation error is identified.

b) Feedback level validation– System will validate the specific feedback(s) relating to the AIS information. Multiple validation rules shall be applied at this stage to confirm the correctness of the feedback provided in offline mode through utility (i.e. System will check for invalid PAN or if feedback is provided on any information which is now inactive).

Refer Annexure B: Validations for processing the AIS Feedback File for more details on file level and feedback level validations.

Once the file is processed, acknowledgement receipt will be generated and shared with taxpayer through e-mail/ SMS Notifications, and the same will also be available on Activity History tab.

Figure 40 AIS Feedback file processed

The acknowledgement receipt will provide status of the feedback(s) i.e. whether the feedback provided by the taxpayer in the file is accepted by system or rejected.

Figure 41 Acknowledgement Receipt

If the feedbacks are rejected, the reason for rejection will also be provided in the acknowledgement receipt.

Note: Following statuses of uploaded AIS feedback file will be maintained by the system:

  • Submitted – If the file is uploaded/ submitted successfully but not processed yet.
  • Accepted – If all feedback(s) uploaded through AIS Feedback file is accepted by the system.
  • Partially Accepted – If one or more feedback uploaded through AIS Feedback file is having feedback level error and is not accepted.
  • Rejected – If either the whole file is rejected because of file level error, or all feedback(s) uploaded through AIS Feedback file are rejected because of feedback level error.

4.9 Updating/Correcting Feedbacks rejected by the system

The user can correct the rejected feedbacks and resubmit them using the AIS Utility (after downloading the latest AIS JSON and providing feedbacks using Utility) or submit feedback on that information through the Compliance Portal (AIS Homepage)/ AIS Mobile App.

5 Glossary

Abbreviations Description
Annual Information Statement (AIS) AIS is comprehensive view of information for a taxpayer displayed in Form 26AS. It shows both reported value and modified value (i.e. value after considering taxpayer feedback) under each section (i.e. TDS, SFT, Other information)
Reported Value Reported Value refers to information value as reported by the information source against a PAN.
Modified Value Modified Value refers to value which has been modified by the taxpayer by submitting feedback. The reported value and value after feedback will be shown separately in the Annual Information Statement (AIS)
Taxpayer
Information
Summary (TIS)
TIS is an information category wise aggregated information summary for a  taxpayer. It    shows   processed   value   (i.e. value generated     after deduplication of information based on pre-defined rules) and derived value (i.e. value derived after considering the taxpayer feedback and processed value) under each information category (e.g. Salaries, Interest, Dividend etc.). The derived information in TIS will be used for prefilling of Return.
Processed Value Processed Value refers to value after processing (including deduplication of information) based on pre-defined rules.
Derived value Derived value refers to value displayed in Taxpayer Information Summary (TIS) which is derived after considering the taxpayer feedback (if any) and processed value. The derived information will be used for prefilling of Return.
Information
Category
Information category is broad information category (refer Annexure A) which combines similar information sources to present a simplified summary to enable pre-filling of ITR.
L1 Level Information L1 Level Information is the lowest level of information displayed in Annual Information Statement (AIS). Each information is displayed by unique Transaction sequence number (TSN). The taxpayer feedback is always captured at the L1 level. In case when taxpayer provides bulk feedback, the feedback is captured at TSN level. L1 Level display shows both reported value and derived value (i.e. value derived after considering the taxpayer feedback).
L2 Level Information L2 Level Information is the source wise aggregated value displayed in Annual Information Statement (AIS) as well as Taxpayer Information

Summary (TIS). During processing, duplicate information is   marked at L2
level. L2 Level display shows reported value, processed value (i.e. value generated after deduplication of information based on pre-defined rules) and derived value (i.e. value derived after considering the taxpayer feedback).

L3 Level Information L3 Level Information is the information category wise aggregated value displayed in Taxpayer Information Summary (TIS). During processing,

duplicate information is    marked at L2 level only. L2 Level display shows
reported value, processed value (i.e. value generated after deduplication of information based on pre-defined rules) and derived value (i.e. value derived after considering the taxpayer feedback)

6 Annexures

6.1 Annexure A: Customised Feedback Options

S.No. Information category Customized Feedback Options
1 Salary Income is not taxable
2 Rent received Income is not taxable
3 Dividend Income is not taxable
4 Interest from savings bank Income is not taxable
5 Interest from deposit Income is not taxable
6 Interest from others Income is not taxable
7 Interest from income tax refund Income is not taxable
8 Rent on plant & machinery Income is not taxable
9 Winnings from lottery or crossword puzzle u/s 115BB Income is not taxable
10 Winnings from horse race u/s 115BB Income is not taxable
11 Receipt of accumulated balance of pf from employer u/s 111 Income is not taxable
12 Interest from infrastructure debt fund u/s 115A(1)(a)(iia) Income is not taxable
13 Interest from specified company by a non-resident u/s 115A(1)(a)(iiaa) Income is not taxable
14 Interest on bonds and government securities Income is not taxable
15 Interest from infrastructure debt fund u/s 115A(1)(a)(iia) Income is not taxable
16 Income and long-term capital gain from units by an off shore fund u/s 115AB(1)(b) Income is not taxable
17 Income and long-term capital gain from foreign currency bonds or shares of indian companies u/s 115AC Income is not taxable
18 Income of foreign institutional investors from securities u/s 115AD(1)(i) Income is not taxable
19 Insurance commission Income is not taxable
20 Receipts from life insurance policy Income is not taxable
21 Withdrawal of deposits under national savings scheme Income is not taxable
22 Receipt of commission etc. on sale of lottery tickets Income is not taxable
23 Income from investment in securitization trust Income is not taxable
24 Income on account of repurchase of units by MF/UTI Income is not taxable
25 Interest or dividend or other sums payable to government Income is not taxable
26 Sale of land or building Sale of rural agricultural land
27 Sale of land or building Transfer not in the nature of sale
28 Receipts for transfer of immovable property Not Applicable
29 Sale of vehicle Transfer not in the nature of sale
30 Sale of vehicle Receipt is not taxable
31 Sale of securities and units of mutual fund Transfer not in the nature of sale
32 Sale of securities and units of mutual fund Income is not taxable
33 Off market debit transactions Transfer not in the nature of sale
34 Off market debit transactions Income is not taxable
35 Off market credit transactions Transfer not in the nature of sale
36 Off market credit transactions Income is not taxable
37 Business receipts Receipt is not taxable
38 Business receipts Receipt in the nature of reimbursement of expenses
39 Business receipts Receipt in the nature of refundable security
40 Business receipts Receipt treated as capital receipt
41 Rent payment Not Applicable
42 Miscellaneous payment Not Applicable
43 Cash deposits Not Applicable
44 Cash withdrawals Not Applicable
45 Cash payments Not Applicable
46 Receipt of foreign remittance Receipt in the nature of reimbursement of expenses
47 Receipt of foreign remittance Receipt in the nature of refundable security
48 Receipt of foreign remittance Receipt in the nature of capital receipt
49 Receipt of foreign remittance Income is not taxable
50 Payment to non-resident sportsmen or sports association u/s 115BBA Receipt in the nature of reimbursement of expenses
51 Payment to non-resident sportsmen or sports association u/s 115BBA Receipt in the nature of refundable security
52 Payment to non-resident sportsmen or sports association u/s 115BBA Receipt in the nature of capital receipt
53 Payment to non-resident sportsmen or sports association u/s 115BBA Income is not taxable
54 Foreign travel Not Applicable
55 Purchase of immovable property Not Applicable
56 Purchase of vehicle Not Applicable
57 Purchase of time deposits Not Applicable
58 Purchase of securities and units of mutual funds Not Applicable
59 Balance in account Information is non-reportable in return
60 Balance in account Information is non-reportable in return
61 Credit/debit card Not Applicable
62 Income distributed by business trust Income is not taxable
63 Income distributed by investment fund Income is not taxable

6.2 Annexure B: Validations for processing the AIS Feedback File

6.2.1 Manifest Level Validations

# Issue Code Related Element Issue Description
1.                     Financial Year Mismatch (AIS_1001) Financial
Year
(AIS_1001) Financial year in the AIS Feedback File does not match with the financial year selected on Portal.
2.                     PAN Mismatch (AIS_1002) PAN (AIS_1002) PAN in the AIS Feedback File does not match with the PAN selected on AIS Portal.
3.                     Utility Version Mismatch (AIS_1003) Utility
version
(AIS_1003) The Utility version from which the AIS Feedback File is prepared is not latest. Please download latest Utility from Resources section and prepare AIS Feedback File.
4.                     File Format Mismatch (AIS_1004) AIS Feedback File Format (JSON) (AIS_1004) Invalid File format. Please export AIS Feedback File from AIS Utility and try again.

6.2.2 File Level Validations

# Issue Related
Element
Validation Description Action required from Taxpayer/Intermediary
1. File Format Mismatch (AIS_1021)
  • File Schema Validation
  • Failed File Schema Validation
The format of AIS Feedback File is not correct. Please export AIS Feedback File from AIS utility and try again.

6.2.3 Feedback Level Validations

# Issue Related Element Issue Description
1. Information does not exist (AIS 1031) TSN Information on which feedback submitted does not exist.
2. Inactive Information (AIS_1032) TSN The information is not active. Feedback is not required on inactive information.
3. Invalid PAN
(AIS_1033)
PAN of Other Person The PAN (of the other person) entered, while submitting the feedback option “Information belongs to other PAN/ year”, is not a valid PAN.
4. Mismatch in PAN & Name (AIS_1034) PAN and Name of
Other Person
The PAN and Name of the other person, entered while submitting the feedback option “Information belongs to other PAN/ year”, does not match.
5. Invalid Financial Year (AIS_1035) Financial Year The financial year entered while submitting the feedback option “Information belongs to other PAN/ year”, is not in the allowed financial year range.
6. Feedback already provided; modification allowed only through Portal (AIS_1036) Feedback Status Feedback for the information is already provided. if required, please modify the feedback through AIS Homepage (Compliance Portal).

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