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        F. Acts / Amendment Acts

        Section 103 - Insertion of new section 285BB.

        Finance Act, 2020
        Chapter III
        DIRECT TAXES - Income-tax

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        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.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                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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