In schedule of AIR of all ITRs relating to financial transactions whether the limit fixed is for aggregate or single in each category as shown in the following transactions.(a) saving account with more than on Bank. (b) credit card with more than one Bank. (c) purchase of units of mutual funds. (d) bonds or debenture of more than one company or institution. (e) equity shares issued by more than one company. (f) purchase or sale of more than one property ?
This limit is the aggregate value for all transactions except property value where it is the value of a single transaction.