ITR

AIS entry is wrong or a duplicate: how to disagree

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Find

AIS sometimes repeats an entry or shows a transaction that belongs to another PAN or year. You can give feedback on the AIS itself and also disagree in the e-Proceedings response. Both steps together give CPC the reason to drop the adjustment.

Provisions

Sec 143(1)(a) (now Sec 270(2)); Rule 37BA, Income-tax Rules 1962 (now Rule 203)

Analysis

The AIS FAQ allows feedback such as 'information is duplicate' or 'relates to other PAN or year', and some feedback is sent to the reporting entity to confirm. In the e-Proceedings response, choose Disagree for the variance and state that the dividend of, say, ₹12,000 was reported once in Schedule OS and the second AIS line is a duplicate. Keep the company's dividend statement or bank credit ready in case the officer asks. If the payer actually filed wrong data, ask it to correct its statement so the mismatch does not repeat next year.

Close

  1. Open AIS, find the duplicate line and submit feedback marking it duplicate.
  2. Note the feedback acknowledgement.
  3. In e-Proceedings, choose Disagree for that variance and explain briefly.
  4. Keep the dividend statement and bank credit as proof.

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