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Tax

AIS

Also known as: Annual Information Statement

Annual Information Statement - Comprehensive statement of financial transactions reported to tax authorities.

Detailed Explanation

AIS (Annual Information Statement) is a comprehensive view of taxpayer's financial information compiled from various sources like banks, mutual funds, stock exchanges, registrar offices, etc. It includes details of salary, bank interest, dividends, capital gains, cash deposits, property purchases, and other high-value transactions. AIS helps in accurate tax filing and the tax department uses it to pre-fill ITR and detect tax evasion.