Annual Information Return

Tax Glossary Definition

Annual Information Return

An Annual Information Return (AIR) is a document that certain entities, such as financial institutions, submit to tax authorities, providing details on high-value financial transactions and other specified information during a fiscal year. It helps tax authorities monitor and verify individuals' and entities' financial activities for taxation and regulatory purposes.

Example: A bank may file an AIR when a customer’s savings account records cash deposits totaling more than ₹10 lakh in a financial year.

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