Air codes and cib codes

Below are some of the information’s collected by compliance management cell through AIR, CIB and TDS return for which notice is being served.

1. Annual Information Return(AIR)

• AIR-001: Cash deposits aggregating to Rs. 10,00,000/- or more in a year in any savings account
• AIR-002: Paid Rs. 2,00,000/- or more against credit card bills
• AIR-003: Investment of Rs. 2,00,000 or more in Mutual Fund
• AIR-004: Investment of Rs. 5,00,000/- or more in Bonds or Debenture
• AIR-005: Investment of Rs. 1,00,000/- or more for acquiring shares
• AIR-006: Purchase of Immovable Property valued at Rs. 30,00,000/- or more
• AIR-007: Investment in RBI Bond of Rs. 5,00,000/- or more

2. Central Information Branch (CIB)

• CIB- 94: Sale of Motor Vehicle
• CIB-151: Transfer of immovable property
• CIB-154: Transfer of capital assets where value declared for the purpose of stamp duty is more than sale value
• CIB-157: Purchase of Immovable property valued at Rs. 5 lakhs or more
• CIB-183: Time deposit of Rs 1,00,000/-
• CIB-185: Purchase of Bank Draft of more than Rs. 50,000/- in cash
• CIB 321: Share Transactions more than Rs. 20,000/-
• CIB-403: Investment in Fixed Deposit/Time Deposit exceeding Rs. 2,00,000/-
• CIB-406: Payment made against Credit Card more than Rs 2,00,000/-
• CIB-410: Cash deposit aggregating of Rs 200000 on a day
• CIB-502: Contract of Rs. 10,00,000/-or more in the Commodities Exchange
• CIB-514: Interest paid by co operative credit Society
• CIB: Payment in connection with foreign travel amount exceeding Rs. 1,00,000/- at one time
• CIB: Payment to Hotel and Restaurants exceeding Rs. 1,00,000/- at one time

3. TDS return

• TDS-94A : TDS Return   – Interest other than interest on security (section 194A)
• TDS-92B : TDS Return   – Salary to Employees (section 192)
• TDS-195 : TDS Return    – Payment to Non-residents (Section 195)
• TDS-196A : TDS Return – Income in repspect of Units of Non-residents (Sectio 196A)

Generally its assessible when published via notifications.