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Writer's picturePearl Business Services

Annual Information Statement - Cash Deposits. [AIS Update - 37]


The key information sources under this information category are as under:

S.No

Information

Information Description

1

Cash deposits in an account other than current account (SFT-004)

Information pertaining to cash deposits in an account other than current account is reported by reporting entity in form 61A. The information will be shown in AIS of all account holders to enable submission of feedback.

2

Cash deposits in current account (SFT-003)

Information pertaining to cash deposits in current account is reported by reporting entity in form 61A. The information will be shown in AIS of all account holders to enable submission of feedback.

3

Deposit in cash (Form 60/61)

Cash Deposits may be reported in Form 61 if PAN is not furnished by the transacting party. PAN is populated based on aadhaar and other attributes of the person.

The approach for AIS processing and information handling is as under:

  1. In case of SFT information reported in account based reporting format, where one bank account is reported with more than one person (e.g. joint account holders), the information will be shown in AIS of all related persons (along with relationship type) to enable submission of feedback.

  2. The AIS information level feedback can be used for providing following inputs:

  • Information is correct

  • Information is not fully correct: This functionality can be used to modify Account number,Information value etc.

  • Information relates to other PAN/Year

  • Information is duplicate / included in other information

  • Information is denied

  • The feedback provided by taxpayer will be shown separately in AIS and will update the value in Taxpayer Information Summary (TIS).

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