Which types of information are covered in AIS?
Section 285BB​​​read with Rule 114-I of the Income-tax Rules, 1962 provides that the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems) or any person authorised by him shall upload such annual information statement which contains the following information in respect of an assessee for a particular financial year:

​Information relating to TDS and TCS;
Information relating to Specified Financial Transactions (SFT);
Information relating to the payment of taxes;
Information relating to demand and refund;
Information relating to pending proceedings;
Information relating to completed proceedings;
Information received from any officer, authority, or body performing any functions under any law or information received under an agreement referred under section 90 or section 90A;
Information relating to GST return;
Foreign remittance information reported in Form 15CC;
Information in Annexure-II of the Form 24Q TDS Statement of the last quarter;
Information in the ITR of other taxpayers;
Interest on Income Tax Refund;
Information in Form 61/61A where PAN could be populated;
Off Market Transactions Reported by Depository/Registrar and Transfer Agent (RTA);
Information about dividends reported by Registrar and Transfer Agent (RTA);
Information about the purchase of mutual funds reported by Registrar and Transfer Agent (RTA); and
Information received from any other person to the extent it may be deemed fit in the interest of the revenue.

The CBDT has authorised the Director General of Income-tax (Systems) to upload information relating to points (h) to (p) in the AIS within 3 months from the end of the month in which the information is received by him.​
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