Part IIIAMENDMENT TO THE ELECTION COMMISSION (CONDITIONS OF SERVICE OF ELECTION COMMISSIONERS AND TRANSACTION OF BUSINESS) ACT, 1991 (From Clause 144 )
Annual information statement must be uploaded to the assessee's registered account by the income tax authority under prescribed rules. Insertion of section 285BB requires the prescribed income-tax authority or an authorised person to upload an annual information statement into the ... Summary
Annual information statement must be uploaded to the assessee's registered account by the income tax authority under prescribed rules.
Insertion of section 285BB requires the prescribed income-tax authority or an authorised person to upload an annual information statement into the assessee's registered account in the form, manner and within the time and along with the information as may be prescribed, limited to information in the possession of an income-tax authority; "registered account" means the electronic filing account registered by the assessee on the web portal designated by the prescribed income-tax authority or its authorised person.
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