The Directorate of Income Tax (Systems) issued the Annual Information Statement (“AIS”) Handbook version 2.0 (March 2022) to develop common and shared understanding related to AIS and various information sources.
The Complete Handbook can be accessed at: https://a2z-bucket.s3.ap-south-1.amazonaws.com/wp-content/uploads/2022/03/AIS-Handbook_V2.0.pdf