Annual information statement to be uploaded to assessee registered account by the income-tax authority under prescribed form and timelines. Section 285BB mandates that the prescribed income-tax authority or an authorised person shall upload an annual information statement into the assessee's ... Summary
Annual information statement to be uploaded to assessee registered account by the income-tax authority under prescribed form and timelines.
Section 285BB mandates that the prescribed income-tax authority or an authorised person shall upload an annual information statement into the assessee's registered electronic filing account in such form, manner, time and with such information as may be prescribed, limited to information in the possession of the income-tax authority. "Registered account" is defined as the electronic filing account on the web portal designated by the prescribed income-tax authority or its authorised person.
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