AIS UTILITY

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QUERY 1.There three Sale purchase transaction that are missing in the AIS. I have downloaded the file (csv) using AIS utility. The file contains all the transaction except the missing transaction. Should i just add the missing three sale/purchses of shares in the list after the last transaction. OR i should only upload file with these missing three transactions. Also can i file my ITR-2 and later file my Feedback of the missing transaction.

QUERY 2. i have invested in two mutual  Fund (AMC) ICICI Prudential and TATA mutual fund for the entire year on SIP monthly basis. I want to add these two missing AMC in the Feedback using AIS utility. In the list i can see each AMC and the SIP for each bifurcated quarterwise. So how do i add new AMC in the Feedback . Should i prepare an excel file and save as csv and upload in the AIS utility, or i can upload only JSON file.

Please guide. Thanks

  

Replies (3)
Quick Summary
A taxpayer found missing share and mutual fund transactions in AIS and seeks guidance on filing ITR-2, submitting AIS feedback, and handling transactions not reported by brokers or AMCs. The key issue is whether missing AIS data can be manually added or must be reported directly in the ITR.

  • For Query 1: File your ITR-2 immediately using your accurate broker statements. Include the three missing transactions in Schedule CG. Do not wait for the AIS to update.

  • For Query 2: The offline AIS utility only exports feedback in JSON format for portal upload. However, it is highly recommended to log into the e-filing portal online and submit the mutual fund feedback directly through the web interface for an easier process.

I have received the below stated information on the AIS feedback for the missing Sales/Purchase and Purchase of Mutual Fund during the TY 2025-26. I tried inserting the Feedback with the missing transaction but was unsuccessful.

Quote

The reason you are unable to manually add missing transactions to your Annual Information Statement (AIS) feedback is because the Income Tax Portal does not allow taxpayers to initiate or add new transactions from scratch.

The AIS is entirely a reporting-driven statement. It only populates data that has been filed electronically by third-party reporting entities (such as your stockbrokers, depository participants like NSDL/CDSL, asset management companies/mutual fund houses, or banks) via their Statement of Financial Transactions (SFT) or TDS returns.

If a transaction of your file  is completely missing from your AIS, you cannot forcefully add it via the feedback system.

Here is exactly how you need to handle this situation, along with the process to manage your AIS feedback:

💡 The Core Solution for Missing Transactions

  1. You Can Still File Your ITR Correctly: Even if the shares and mutual funds transacted during the Financial Year (FY) 2025-26 are completely missing in the AIS, you must still report them in your Income Tax Return (ITR). When filing your ITR (such as ITR-2 or ITR-3) for Assessment Year (AY) 2026-27, manually compute your capital gains/losses based on Sheet1 of your file and enter them into Schedule CG (Capital Gains). The Income Tax Department will not penalize you for declaring more income/transactions than what is in the AIS.
  2. Contact the Reporting Entity: If you want these transactions to permanently appear in your AIS, you must contact your stockbroker or Mutual Fund house. Request them to file a correction/supplementary SFT return with the Income Tax Department containing your PAN. Once they upload it, the transactions will reflect in your AIS automatically.

Unquote

Please guide if the above information stated in Quote/Unquote can be relied upon before I proceed to file my Annual Return ITR-2 by adding all the missing information in my return

 

If a transaction is completely missing from your AIS, you still have to report it in your ITR.

Here is what to do:

1. Report the transaction anyway. In ITR-2 (or ITR-3), go to Schedule CG and enter the capital gains/losses from your broker statement directly. The IT department will not penalize you for disclosing more than what is in the AIS ,  they penalize for under-reporting.

2. Submit AIS feedback. In the AIS/TIS interface, you can mark the transaction status as "Information is not fully reported" or "Transaction not pertaining to me" depending on your case. This is a signal to the department, not a correction to your ITR.

3. Contact your broker or AMC. Ask them to file a correction/supplementary SFT (Statement of Financial Transactions) return with your PAN. Once they do, the transactions will appear in your AIS automatically. But do not wait for this before filing your ITR.

Key point: your ITR is the source of truth, not the AIS. File accurately from your broker statement and the AIS discrepancy will be reconciled during processing.

For a full walkthrough of AIS sections and what each means for ITR filing, see this [Annual Information Statement guide for AY 2026-27](https://taxgarden.in/blog/annual-information-statement-ais-ay-2026-27-guide).

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