New Delhi: Income Tax Return (ITR) filing is an annual exercise that individuals --whether salaried or business or consultant --performs as a responsible and law-abiding citizen.


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However, if one intends to con the income tax department while hiding their taxation liability, or under-reporting them, one must be very careful because the Income Tax Department has over 57 Sources to track your earning. These 57 types of incomes and expenses are incorporated into the Annual Information Statement (AIS) as notified by the Central Board of Direct Taxes (CBDT).


The Annual Information Statement is available to all registered Income Taxpayers through the compliance portal, accessible through the e-filing website (www.incometax.gov.in). AIS provides details of a large number of financial transactions undertaken by the taxpayer which may have tax implications. AIS is populated based on the financial data received from multiple information sources.


Here is the complete list of incomes and expenses included in the AIS, through which I-T Dept can track your earnings.



1. Salary


2. Rent received


3. Dividend


4. Interest from savings bank


5. Interest from deposit.


6. Interest from others.


7. Interest from income tax refund


8. Rent on plant & machinery


9. Winnings from lottery or crossword puzzle u/s 1158B


10. Winnings from horse race u/s 115BB


11. Receipt of accumulated balance of PF from employer u/s 111


12. Interest from infrastructure debt fund u/s 115A(1)(a) (ia)


13. Interest from specified company by a non-resident u/s 115A(1)(a)(aa)


14. Interest on bonds and government securities


15. Income in respect of units of non-resident u/s 115A(1) (a)(ab)


16. Income and long-term capital gain from units by an offshore fund u/s 115AB(1)(b)


17. Income and long-term capital gain from foreign currency bonds or shares of Indian companies u/s 115AC


18. Income of foreign institutional investors from securities u/s 115AD(1) (1)


19. Income of Specified Fund from securities u/s 115AD(1)(1)


20. Insurance commission


21. Receipts from life insurance policy.


22. Withdrawal of deposits under the national savings scheme


23. Receipt of commission etc. on sale of lottery tickets


24. Income from investment in securitization trust


25. Income on account of repurchase of units by MF/UTI


26. Interest or dividend or other sums payable to the government


27. Income of specified senior citizen


28. Sale of land or building


29. Receipts for transfer of immovable property.


30. Sale of vehicle


31. Sale of securities and units of mutual fund


32. Off-market debit transactions


33. Off-market credit transactions


34. Business receipts


35. GST turnover


36. GST purchases


37. Business Expenses


38. Rent payment


39. Miscellaneous payment


40. Cash deposits


41. Cash withdrawals


42. Cash payments


43. Outward foreign remittance/purchase of foreign currency


44. Receipt of foreign remittance


45. Payment to non-resident sportsmen or sports associations u/s 1158BA


46. Foreign travel


47. Purchase of immovable property.


48. Purchase of vehicle


49. Purchase of time deposits


50. Purchase of securities and units of mutual funds


51. Credit/Debit card


52. Balance in account


53. Income distributed by business trust


54. Income distributed by investment fund


55. Donations received


56. Receipt on transfer of Virtual Digital Assets


57. Winning from Online Games u/s 115 BBJ


It may be noted that the last date to file your ITR for FY 2023-24 or AY 2024-25 is July 31.