12 Cash Transactions That Show Up in Your Income Tax Annual Information Statement (AIS) for AY 2025-26

These days, the government is closely watching cash transactions. Many cash dealings are tracked using your PAN or Aadhaar number. If the amount of cash transactions you do is too high or doesn’t match your income shown in your tax return, you might get a penalty or a tax notice.

There are 12 types of cash transactions that are reported in the Income Tax Annual Information Statement (AIS) or Taxpayer Information Summary (TIS) for the financial year 2024-25 (assessment year 2025-26).

It’s important for taxpayers to be careful about these transactions when filing their income tax returns. The information for the AIS comes from reports like the Statement of Financial Transactions (SFT) filed by banks and other institutions, Form 60/61 submitted when PAN is not provided, and data from TDS or TCS returns filed by those who deduct or collect tax.