Capital gains, NRI, AIS/26AS · AIS / 26AS
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AIS is the government's mirror of your financial life. Every bank, mutual fund, registrar, stock exchange, and institution reports transactions to the IT department. This is what triggers automatic Sec 270(1), Income-tax Act 2025 (old Sec 143(1)) demands. Understanding AIS is the single most important step before filing ITR.
Sec 510 (old 285BB); Rule 114-I; Sec 259 (old 133C); Sec 285BA
All major AIS categories (50+): (1) Salary (from employers). (2) Rent received (from tenants). (3) Dividends (from companies). (4) Interest from savings account. (5) Interest from deposits. (6) Interest from bonds. (7) Interest from income tax refund. (8) Rent on plant and machinery. (9) Winnings from lotteries. (10) Winnings from horse races. (11) Insurance commission. (12) Receipt of accumulated PF. (13) Contribution to PF. (14) Salary from the government. (15) Sale of securities/units. (16) Sale of immovable property. (17) Purchase of immovable property. (18) Sale of vehicles. (19) Purchase of securities. (20) Cash deposits in savings accounts. (21) Cash withdrawals from accounts. (22) Purchase of foreign exchange. (23) Credit card payments. (24) Payment of insurance premium. (25) Purchase of bank draft. (26) SFT transactions (property, MF, equity above thresholds).
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