53 transactions covered in Annual information Statement/ Taxpayer Information Summary [AY 22-23]

Know the Information covered in Annual information Statement/ Taxpayer Information Summary [AY 22-23] We all know that this is the Tax Filing Season …

CA Pratibha Goyal

Jun 18, 2022

Last update on Jun 18, 2022

Know the Information covered in Annual information Statement/ Taxpayer Information Summary [AY 22-23] We all know that this is the Tax Filing Season and the Annual Information Statement (AIS)/ Taxpayer Information Summary (TIS) plays an important role in Filing Income Tax Return [ITR]. Here is the key information covered in the Income Tax Annual information Statement/ Taxpayer Information Summary for FY 2021-22 or AY 2022-23, required to file the Return of Income Tax:

Salary
Rent received
Dividend
Interest from savings bank
Interest from deposit
Interest from others
Interest from income tax refund
Rent on plant & machinery
Winnings from lottery or crossword puzzle u/s 115BB
Winnings from horse race u/s 115BB
Receipt of accumulated balance of PF from employer u/s 111
Interest from infrastructure debt fund u/s 115A(1)(a)(iia)
Interest from specified company by a non-resident u/s 115A(1)(a)(iiaa)
Interest on bonds and government securities
Income in respect of units of non-resident u/s 115A(1)(a)(iiab)
Income and long-term capital gain from units by an offshore fund u/s 115AB(1)(b)
Income and long-term capital gain from foreign currency bonds or shares of Indian companies’ u/s 115AC
Income of foreign institutional investors from securities u/s 115AD(1)(i)
Insurance commission
Receipts from life insurance policy
Withdrawal of deposits under national savings scheme
Receipt of commission etc. on sale of lottery tickets
Income from investment in securitization trust
Income on account of repurchase of units by MF/UTI
Interest or dividend or other sums payable to government
Sale of land or building
Receipts for transfer of immovable property
Sale of vehicle
Sale of securities and units of mutual fund
Off market debit transactions
Off market credit transactions
Business receipts
Business expenses
Rent payment
Miscellaneous payment
Cash deposits
Cash withdrawals
Cash payments
Outward foreign remittance/purchase of foreign currency
Receipt of foreign remittance
Payment to non-resident sportsmen or sports association u/s 115BBA
Foreign travel
Purchase of immovable property
Purchase of vehicle
Purchase of time deposits
Purchase of securities and units of mutual funds
Credit/Debit card
Balance in account
Income distributed by business trust
Income distributed by investment fund
GST turnover
GST purchases
Income of specified senior citizen

About Author

CA Pratibha Goyal

Co Founder

CA Pratibha Goyal is Chartered Accountant qualified in 2016, is a Member of The Institute of Chartered Accountants of India having wide experience in the field of Auditing, Taxation, ROC, GST and Secretarial matters etc. She has written over a thousand articles & has made several videos on topics related to Auditing & Taxation. As a Speaker she has delivered various sessions on various branches of NIRC of ICAI.