AIS High-Value Transaction Response Evidence File
AIS mismatch should be handled transaction-wise. The response file should show whether the amount is correct, duplicate, not related, already reported or needs income adjustment.
\nFor broader context, see the Notice for High-Value Transaction: Cash, Property, Shares or Credit Card Spend.
AIS transaction buckets
| AIS item | Evidence |
|---|---|
| Property purchase/sale | Sale deed, stamp value, TDS and capital-gains working. |
| Securities transactions | Broker statement, P&L and holding report. |
| Bank deposits/interest | Bank statement and interest certificate. |
| Foreign remittance | Bank advice, LRS/TCS and purpose proof. |
| Credit card / cash data | Statement, source of funds and explanation note. |
Use the ITR Form Selector โ AY 2026โ27 to work through the related inputs before acting.
\nResponse workflow
- Download AIS/TIS before finalising return.
- Mark each high-value item as matched/duplicate/incorrect/partly correct.
- Keep source document behind every response.
- Update ITR working if AIS reveals missed income.
- Save feedback acknowledgement/screenshots.
For the connected rule, example or next step, see AIS High-Value Transaction Mismatch: Response Checklist.
\nFinin2min warning
For the connected rule, example or next step, see AIS High-Value Transactions: Property, Mutual Funds and Credit Card Response.
\nOfficial sources used
This article is intentionally source-limited to official Income Tax Department / e-Filing material. Verify final positions with the latest Income-tax Act, rules, forms, portal utilities and instructions before filing.
- Income Tax e-Filing: FAQs on AIS
- Income Tax Department: Income-tax Act, 2025 as amended by Finance Act, 2026
- Income Tax e-Filing: Income Tax Returns help
FAQs
The AIS system allows taxpayers to give feedback on reported transactions.
Material items should be reconciled with source documents before filing.
Document why it is duplicate and submit feedback where appropriate.
Source and review trail
Use the current official instrument, portal or regulator publication before acting. This panel separates the category authority from page-specific references.
- Primary category
- Income Tax
- Official starting point
- www.incometax.gov.in