Annual Information Statement (AIS) Utility Presentation

Background

♦ To promote transparency and simplifying the tax return filing process, CBDT has amended Form 26AS (vide Notification dated May 28, 2020)

♦ The new Form 26AS is an Annual Information Statement or AIS which will provide a complete profile of the taxpayer for a particular financial year.

♦ New information sources, not available in the current Form 26AS, have been added in AIS

♦ Taxpayer can provide feedback on information displayed in AIS

♦ AIS Utility will enable taxpayers to view their information details for given financial year and submit feedback in offline mode.

Key objectives of AIS:

  • Display complete information to the taxpayer
  • Promote voluntary compliance and enable seamless prefiling of return
  • Deter non-compliance 2

AIS and TIS Overview

AIS

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

About TIS :

  • Taxpayer Information Summary (TIS) is an information category wise information summary for a taxpayer
  • The same is updated based on the feedback provided by taxpayer in AIS

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.

Accessing AIS through Utility

Navigate to AIS Homepage via e-filing portal

Navigate to AIS Homepage via e-filing portal

Login to e-filing portal using below steps:

  • Visit Income Tax e-filing portal (www.incometax.gov.in/)
  • Click on “Login” button

Note: If the user is not already registered, then user can register by clicking on the “Register” button.

e-filing Portal Login

e-filing Portal Login user ID

  • Enter user ID (PAN/ Aadhaar/ Other User ID) on the login page and continue

e-filing Portal Login

e-filing Portal Login password

  • Enter password for e-filing account and confirm secure access message
  • Click “Continue”

User can also select forgot password to initiate password reset

Navigate to Compliance Portal (AIS homepage)

Navigate to Compliance Portal (AIS homepage)

On successful login, e-filing portal home page will be displayed

To access AIS:

  • Click the “Annual Information Statement (AIS)” under “Services” tab
  • Click “Proceed” on the redirect to AIS Homepage message

Download AIS Utility – Resources

Download AIS Utility - Resources

  • On successful redirection, AIS homepage on Compliance Portal will be displayed
  • Click on “Resources” tab

Download AIS Utility

Download AIS Utility

  • Navigate to “Utility” section
  • Download the AIS Utility
  • Extract the downloaded packet to make AIS Utility ready for use

Download AIS JSON

Download AIS JSON

  • To view AIS through Utility, the latest AIS JSON file is to be imported on the AIS Utility.
  • On AIS Homepage, click on the download icon on AIS tile, to download the AIS JSON.

Download AIS JSON

Download AIS JSON Download

  • Click on “Download” button provided for AIS -JSON (for AIS Utility)
  • Save the file locally on your computer

Note: If the file size is large, download request will get submitted and the file will be made available for download through “Activity History” tab.

Open AIS Utility

Open AIS Utility

Upon opening the AIS Utility, an overview and related general instructions can be viewed.

Note: Active internet connection is required while opening the Utility to validate its version. After which the Utility will work completely offline.

Import AIS JSON on AIS Utility

Import AIS JSON on AIS Utility

  • Click on “Import” button and browse to select the downloaded AIS JSON file

Import AIS JSON on AIS Utility

Import AIS JSON on AIS Utility Confirm

  • Enter the password as prompted and click on “Confirm”
  • Navigate to Annual Information Statement (AIS) tab to view the AIS for the relevant PAN and Financial year

View Annual Information Statement (AIS)

View Annual Information Statement (AIS)

View Annual Information Statement (AIS)

AIS displays information in following parts

Part A: General information of taxpayer

Part B: Source-wise information in defined tabs:

  • TDS/TCS Information
  • SFT Information
  • Payment of Taxes
  • Demand and Refund
  • Other Information

View Source wise Aggregated Value

View Source wise Aggregated Value

  • AIS displays the information at two level
    • Source wise aggregated value
    • Information/ transaction
  • Source wise aggregated view displays key details (Information Category, Code, description and information source) along with Count and Amount (based on active information)
  • Relevant information under source wise details can be viewed by expanding the relevant details.

View Information

View Information

  • Relevant Information/ transaction can be viewed by expanding any source wise aggregated view
  • The Information details can also be downloaded in CSV format by clicking the download icon

Provide Feedback on AIS Information

Provide Feedback on AIS Information

Feedback can be given on Active information displayed under TDS/TCS Information, SFT Information or Other  Information through following steps:

  • Navigate to AIS details and view source wise aggregated details in Part B
  • Expand to see the transaction level information view
  • Click on “Optional” tab in the Feedback column to proceed with submission of feedback

Provide Feedback on AIS Information

Provide Feedback on AIS Information Customized Feedback

Following types of feedback on the information can be submitted:

  • Information is correct
  • Information is not fully correct
  • Information relates to other PAN/Year
  • Information is duplicate / included in other information
  • Information is denied
  • Customized Feedback (based on information category)
  • Choose the relevant feedback option
  • Enter the feedback details, if required, and click “Save”

Modified value as per feedback

Modified value as per feedback

  • Based on the feedback submitted on the information, the modified value will be calculated
  • The same will be displayed in brackets along with the reported value of that information
  • It will also be aggregated and displayed at information source level
  • Modified value will be utilised to update the derived value in TIS view later, upon successful upload on Portal and feedback processing.

Bulk Feedback

Bulk Feedback

Apart from submitting feedback on each information, bulk feedback can also be submitted on selected information through following steps:

  • Navigate to AIS details
  • View source wise aggregated details in Part B
  • Expand to see the transaction level information view on which feedback is to be provided
  • Select the transactions on which Bulk Feedback is to be given
  • Select the bulk feedback option

Bulk Feedback

Bulk Feedback option

  • Choose relevant feedback option
  • Feedback options available for bulk submission include:
    • Information is correct
    • Information relates to other PAN/year
    • Information is duplicate/ included in other information
  • Information is denied
  • Customized feedback option as per information category
  • Click on “Save” button

Update Already Entered Feedback

Update Already Entered Feedback

An already submitted feedback can be updated through following steps:

  • Navigate to AIS details and view source wise aggregated details in Part B
  • Expand to see the transaction level information view
  • Click on information on which an already provided feedback is to be updated

Update Feedback

Update Feedback

  • Last provided feedback appears on screen
  • Choose the relevant feedback and click on “Save”

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

Save Draft AIS Feedback file

Save the AIS Draft Feedback file

Save the AIS Draft Feedback file

In the AIS Utility, click on “Save” to save the AIS Draft Feedback file on local system

Note: The saved AIS Draft Feedback file can be imported on the AIS Utility again, to continue working on a previous JSON file, as required.

Export AIS Feedback file

Export AIS Feedback file

  • Click on “Export” to export the AIS Feedback file when required feedback is provided on AIS information
  • This AIS Feedback file will be uploaded on the Compliance Portal (AIS Homepage) for further processing

Note: The exported AIS Feedback file cannot be imported on the AIS Utility again.

Upload AIS Feedback file on AIS Portal

Upload AIS Feedback file

Upload AIS Feedback file

  • Click on upload icon given on the AIS tile on AIS Homepage

Upload AIS Feedback file

Upload AIS Feedback file local system

Browse the exported AIS Feedback file from the local system and click on “Upload”

Upload AIS Feedback file

Upload AIS Feedback file Activity History

  • Success message will appear on screen if there are no manifest level validation errors (e.g. incorrect PAN, FY) are provided by system while uploading the AIS Feedback file
  • The successful file upload activity will get logged in Activity History

Processing of AIS Feedback file

Processing of AIS Feedback file

After successful upload, system will process and validate the AIS Feedback file in two specific areas:

  • File level validation – Validates the file format of uploaded file 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 violation of file level validation is identified.
  • Feedback level validation – Validates the specific feedback(s) provided in offline mode through Utility, to confirm correctness (e.g. invalid PAN, feedback provided on now an inactive information).

Processing of AIS Feedback file

Processing of AIS Feedback file e-mail and SMS notifications

  • Upon processing of feedback file, user is notified with e-mail and SMS notifications
  • A new entry of Feedback File processed is created in Activity History
  • Total number of feedbacks provided and number of accepted feedbacks is visible
  • Feedback Acknowledgement receipt is generated in the Activity History tab and can be downloaded using download icon

Feedback Acknowledgement Receipt

Feedback Acknowledgement Receipt

  • Feedback Acknowledgement Receipt gives the status of all the feedbacks provided using AIS Utility
  • Rejected feedbacks are also mentioned along with reason of rejection
  • Rejected feedbacks can be corrected and resubmitted using the AIS Utility or through the Compliance Portal (AIS Homepage)/ AIS Mobile App

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