Income & Tax Trends — income and tax year by year

Overview

Income & Tax Trends turns the year-by-year figures of the Income Tax module into a picture: one line per financial year for each of four figures, so you can see where income and tax went over the years and compare two taxpayer profiles side by side.

The four figures are:

• Gross total income — before deductions under Chapter VI-A.
• Total income after deductions — the income the tax was worked out on.
• Total tax paid — TDS, TCS, advance tax and self-assessment tax together.
• Income-tax refund — the refund the department issued when that is known (from the intimation, the AIS or the portal's refund status); otherwise the refund claimed in the return. The page says which one each year shows.

Every figure comes from one source — the filed ITR when there is one, else Form 26AS, the AIS, the portal prefill, the intimation, the CA summary or a manual entry, in that order — and carries that source's badge. Property360's own rent ledger is never used as a tax figure, and the figures of two sources are never added together.

A year with no figure shows Not available. That is a gap, not a zero: nothing imported for that year states the figure. The page never fills a gap from another figure, from the books or from a neighbouring year.

Each figure also shows its change against the previous year that has a value, in rupees and as a percentage. When a year is missing, the change is taken against the last earlier year with data and says so.

Profiles are never summed by themselves. Your individual profile, your HUF and a family member whose return you manage each file their own return under their own PAN. Income & Tax Trends lists them side by side; with two or more profiles selected, the Consolidated view (below) adds an explicit, clearly labelled sum across exactly the profiles you selected — a household or portfolio view that is never shown as one taxpayer's taxable income or tax liability.

Consolidated view

Select two or more profiles and a View control appears in the filter bar: Individual (the page as before — one row of tiles, one line and one column group per profile, nothing added), Consolidated (the combined figures only) and Both (the default: the per-profile figures with the consolidated figures beside them). The choice is kept in the link (mode=), and the same control exists on the Income Tax Dashboard.

What a consolidated figure is:

• A sum across the selected profiles for the same year — each profile's own merged figure for that year (filed ITR first, then 26AS, AIS, prefill, intimation, CA, manual), counted once. Nothing is counted twice and nothing is estimated.
• "sum of N of M profiles" says how many of the selected profiles had the figure. A profile with no figure that year is left out — never counted as 0 — and the count turns amber so a total over two of three profiles is never mistaken for a total over three.
• Reported / Mixed / Computed — the basis chip says whether every contributing figure was stated by a source, some were computed by Property360 (or come from the books), or all were.
• Every metric is summed on its own: total income, tax liability, tax paid, refund claimed, refund issued, refund received and the outstanding demand are never mixed. A combined tax liability or demand is the sum of each PAN's own figure for analysis only — each PAN is assessed on its own, so it is never a household tax liability. Combined total income is a portfolio figure, not anyone's taxable income.

Where it appears:

• Consolidated cards above the profile rows: per metric the combined figure for the year chosen under Figures for (the same year the profile tiles show), the count, the basis chip, the change against the previous year with a figure and a dashed sparkline. The small contributors button opens the drill-down.
• The year-wise table: a Total column in the By year layout and a Consolidated column group in the By taxpayer layout, each cell with its count and basis.
• The contributors drill-down — click any consolidated figure: every selected profile with its own figure and source badge, Not available where a profile has none, the line sum of the contributions = the consolidated figure (a check the page makes for you), the TDS / TCS / advance / self-assessment split for total tax paid, a link to each profile's year in Filings & Records, and previous / next year.
• Exports: the CSV carries the consolidated columns or Total column as shown; the Export ▾ report adds a Consolidated view section (per metric, per year the contributions and the combined figure with "sum of N of M taxpayers") and a Consolidated View sheet in Excel whose Combined cells are SUM formulas over the per-taxpayer cells.

The charts keep one line per profile in every view — a combined line would tower over the individual lines and squash them together, so the consolidated figures live in the cards, the table and the drill-down instead.

The By year layout

With two or more profiles the year-wise panel opens in the By year layout (switch with [By year · By taxpayer] in the panel header; kept in the link as layout=): one block per year, newest first, headed FY 2025-26 · AY 2026-27 · N open findings. Inside, the rows are the figures in the return's own order — gross rent, municipal taxes, net annual value, the 30% standard deduction, interest u/s 24(b), income from house property, other income, gross total income, Chapter VI-A, total income, tax liability, interest & late fees, total payable, TDS, TCS, advance tax, self-assessment tax, total tax paid, refund claimed / issued / received, outstanding demand and the net payable / refundable position — with a column per profile (its colour dot, type badge and masked PAN) and the Total column. The source is stated once beside the row label when every profile's figure comes from the same source; a cell shows its own badge only where its source differs. The key rows (total income, total payable, total tax paid, net position) are banded, like the Filings & Records grid; rows no profile has for that year fold into one line per group. Every figure opens that year in Filings & Records; every Total opens the contributors. Net annual value is derived as gross rent − municipal taxes when no source states it, and is badged Computed.

After the year blocks, Totals across the N selected years adds up the years in view: per profile the sum of the years that state the figure (N of M years, amber when some years are missing) and a grand Total from the same consolidation, whose completeness counts taxpayer-years — sum of 7 of 12 taxpayer-years for three profiles over four years when five profile-years have nothing imported. Only flows are summed — the outstanding demand is a balance and is left out — and rows such as net annual value or the 30% deduction are marked sum of stated figures. The CSV mirrors the layout: the year blocks, then the totals block.

What the five figures mean

• Gross rent received — the rent stated on the return (Schedule HP), before municipal tax and the 30% standard deduction. This is the "income before deductions" figure.
• Gross total income — every head of income as the return computes it: house property after municipal tax and the 30% deduction, salary after the section 16 deduction, plus other income — but before Chapter VI-A (80C, 80D, 80G …).
• Total income after deductions — gross total income minus Chapter VI-A; the income tax is computed on. When no Chapter VI-A deduction is claimed it equals gross total income (the return rounds it to the nearest ten).
• Total tax paid — TDS, advance tax and self-assessment tax credited for the year.
• Income-tax refund — issued when the 143(1) intimation or 26AS states it, else claimed on the return.

More metrics

The tiles always show those five. The More metrics button in the filter bar adds five more columns to the charts, the year-wise table and the CSV, each read from the same merged figures and kept strictly apart:

• Total tax liability — tax on total income including surcharge, cess and interest, as the return or intimation states it, before TDS, advance and self-assessment credits.
• Refund claimed — what the return asked for: a claim, not a payment.
• Refund issued — what the department determined and issued, from the intimation, the AIS or the portal's refund status.
• Refund received — a credit evidenced by Form 26AS, the 143(1) intimation or the portal refund status only. A refund the return shows as due, or that the AIS alone lists, never appears here — the column stays Not available until a source that evidences the credit is imported.
• Outstanding demand — the demand still outstanding, from the intimation, the portal or a manual entry.

Completeness (the missing and partial years) is still judged on the four return-level figures — gross total income, total income, tax paid and refund — so a year without a separate liability, demand or refund-status figure is never marked partial because of it. The toggle is kept in the link (more=1), and clicking one of the extra metric headers highlights that column.

Before you start

• You need to be a landlord, a master admin or a CA named on the landlord. A landlord sees their own profile, the HUFs and family members they manage and the profiles of related landlords who authorised them; a CA sees the profiles of the landlords who named them. Tenants and supervisors cannot open the page.
• A year only has figures once at least one source exists for it: a fetched or imported return, an AIS, a Form 26AS, the prefill, an intimation or a CA summary. See Filings & Records for importing older years.
• The page opens on your own individual profile and the last eight financial years. Older years are available as far back as the records go.

Steps

1. Open Operations → Income Tax → Income & Tax Trends.
2. Pick the Taxpayer — the picker lists every profile you may see, with its type badge (Individual / HUF), the relationship for a family member and the masked PAN. Tick a second profile to compare: the page switches to Compare mode by itself.
3. Set the period — a from-year and a to-year, or one of the quick ranges (3y, 5y, 8y, All available). Switch between FY and AY labels with the toggle; the figures do not change, only the year names.
4. Read the metric tiles — one row per profile, four tiles each: the latest value, its source badge and the change against the previous year, with a small sparkline of the whole period. When two profiles are selected each has its own row; there is no combined row.
5. Read the charts — one chart per figure, one line per profile with a consistent colour. A gap in a line is a year that is Not available; the line does not bridge it. Hover a point for the value and its source; click a point to open that year in Filings & Records. The Amount / % change toggle redraws the lines as the year-on-year change.
6. Read the year-wise table — with two or more profiles it opens By year (see The By year layout above): one block per year with the figures as rows, a column per profile and the combined Total. Switch to By taxpayer for years as rows and one column group per profile and figure, each cell with the value, a small source badge and the change underneath; with exactly two profiles a Difference column shows A − B for each year (a difference, not a total), and in the Consolidated / Both views a Consolidated column group follows. Download ▾ offers three forms of the year-wise table: Excel (.xlsx) — a formatted working sheet grouped by assessment year (the year in a merged cell down the left, the head of income beside it, one row per figure with its source, a column per taxpayer and the combined Total with how many taxpayers it counts; amounts are numbers you can sum and filter, a blank cell means not available, a cell whose source differs from the row's carries a note; frozen headers, filters, landscape print set-up); PDF — the same grouping as a print-ready A4 landscape document with the header repeated on every page and a page footer; CSV — the plain rows of the table as you see it (the layout, the extra columns when More metrics is on, the consolidated figures when the view shows them). Excel and PDF are rendered by the server from exactly the figures on the page and every download is audited.
7. Click Export ▾ for the trends (one profile) or comparison (several) report as a PDF or Excel workbook with the current profiles, period and metrics — the year-wise tables, the charts and a sources page — or Preview & choose sections… first. See Income & Tax Reports.
8. Check the completeness strip under each profile — for example 6 of 8 years · missing FY 2019-20 · 1 partial. A partial year has some figures but not all (a prefill year, say, has the tax paid but no total income). The missing years link to the upload page.
9. Follow the drill-downs: a tile scrolls to its column in the table; a cell opens that year's sources and documents in Filings & Records; an open-findings count opens Income & Tax Reconciliation for that year.

Master admin extras

A master admin can also filter the profiles to those that receive rent from one property — the figures stay whole-return figures; only the list of profiles is narrowed. (The older Show explicit totals switch is replaced by the View control, which every user has.)

Example

R. Iyer opens Income & Tax Trends with his individual profile and the 5y range. The total-income line rises steadily from ₹9,80,000 in FY 2021-22 to ₹13,91,560 in FY 2025-26, except FY 2023-24, which reads Not available — that year's return was never imported. The FY 2024-25 change therefore reads +16.5% vs FY 2022-23, against the last year with a figure. He ticks Meera Iyer HUF as well: the HUF gets its own row of tiles and its own line, FY 2023-24 and earlier show Not available because the HUF's profile holds records only from FY 2024-25, and the Difference column shows his figure minus the HUF's for each year — no total of the two is shown anywhere. He clicks the FY 2023-24 gap and lands on Filings & Records for AY 2024-25, where he uploads the missing ITR JSON.

FAQs

Why is a year "Not available" when I know I filed?

Because nothing imported for that year states the figure. Income & Tax Trends only shows figures a source holds: the filed ITR, Form 26AS, the AIS, the prefill, an intimation, a CA summary or a manual entry. Fetch the year under Connect & Fetch or upload its ITR JSON under Filings & Records and the year fills in.

Can I see my income and my HUF's income added together?

Yes — as a household / portfolio view, never as one taxpayer's figure. Tick both profiles and choose Consolidated or Both under View: the combined figure is the sum of the two returns' own figures for the same year, labelled Combined across 2 selected taxpayers, with sum of N of M profiles so you can see when one profile has no figure for a year (it is left out, never counted as 0). Click the figure to see exactly what each profile contributed. Each PAN is still assessed on its own: a combined tax liability is only the two liabilities added for analysis, not a household liability.

Why does a consolidated total say "sum of 1 of 2 profiles"?

Because one of the selected profiles has no figure for that year — nothing imported states it. The total is the other profile's figure alone, the count is amber to say so, and the drill-down shows which profile is Not available. Import that year's return or AIS for the missing profile and the total fills in.

Why is there no combined line on the charts?

A combined line is always far above the individual lines and squashes them together, so the charts keep one line per profile in every view. The combined figures are in the cards, the year-wise table (the Total column), the drill-down and the exports.

Which refund does the page show — claimed or issued?

The Income-tax refund tile shows the refund issued by the department when that is known, otherwise the refund claimed in the return. The year's cell and tooltip say which basis it is, so a claimed figure beside an issued one is never read as the same thing. To see claimed, issued and received as three separate columns, switch on More metrics: received is filled only from Form 26AS, the intimation or the portal refund status, never from the return.

Can I see the tax liability or an outstanding demand year by year?

Yes — More metrics adds Total tax liability and Outstanding demand to the charts, the table and the CSV. They come from the return or the intimation (a demand also from a manual entry) and are never derived from the other figures; a year without one reads Not available.

Is the change measured against the previous calendar year?

Against the previous financial year in the period that has a figure. If FY 2023-24 is Not available, the FY 2024-25 change is measured against FY 2022-23 and the label says so.

Does the property filter change the figures?

No. The property filter (master admin and landlord) only narrows the list of profiles to those that receive rent from that property. A profile's figures are always its whole return, never the share from one property.

Can I ask the assistant instead?

Yes. Landlords, their CA and master admins can ask the Telegram or WhatsApp assistant "How did my total income change over the last 5 years?", "Compare my tax paid with the HUF's over the last 3 years" or, for the extra metrics, "tax liability trend" and "refunds actually received since 2020". The reply has the same one-line-per-year form, with sources and Not available gaps, and ends with a link to this page. See The Telegram and WhatsApp assistant.

Troubleshooting

The page shows "No taxpayer profile in scope"

You can only see profiles you have access to: your own, the HUFs and family members you manage, and those of related landlords who authorised you. A CA must be named on the landlord's profile. An HUF or a family member must first be added under Landlord Info → Taxpayer profiles.

Every year reads "Not available"

Nothing has been fetched or imported for that profile in the period. Use Connect & Fetch, or upload the ITR JSON, AIS or Form 26AS for each year under Filings & Records. Years older than the records go back will always be Not available.

A year is marked partial

Some of the four return-level figures (gross total income, total income, tax paid, refund) exist for that year and some do not — typically a year read from the portal prefill (tax paid is known, total income is not) or from a CA summary. Import the filed ITR JSON for that year to complete it. The extra More metrics columns never make a year partial.

The change looks wrong

Check the sources of the two years being compared (hover the change). A jump between a CA summary and a filed return, or between a prefill and a return, can be a change of source rather than of income. Also check whether the earlier year is missing: the change is then measured against the last year with data, not the year before.

Related articles

• The Income Tax dashboard
• Filings & Records
• Income & Tax Reconciliation
• Income & Tax Reports — annual report, PDF and Excel
• Consolidated household reports
• Taxpayer profiles and HUFs
• The Telegram and WhatsApp assistant