This document is the Annual Information Statement (AIS) Handbook, version 3.0.0, updated in February 2024. It serves as a comprehensive guide for taxpayers, detailing the various types of income and expenses that need to be reflected in the AIS on the Income Tax Portal. The handbook covers 57 different categories of financial transactions, providing clarity on how these are processed and displayed. It is an essential resource for anyone needing to understand and accurately report their financial information for tax purposes.