Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Annual information statement requires tax authority to upload taxpayer data to registered accounts in prescribed form. The prescribed income-tax authority or an authorised person shall upload an annual information statement into the assessee's registered electronic filing account on the designated portal, in the prescribed form, manner and time, including information that is in the possession of an income-tax authority; 'registered account' means the electronic filing account registered by the assessee on the 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 requires tax authority to upload taxpayer data to registered accounts in prescribed form.
The prescribed income-tax authority or an authorised person shall upload an annual information statement into the assessee's registered electronic filing account on the designated portal, in the prescribed form, manner and time, including information that is in the possession of an income-tax authority; "registered account" means the electronic filing account registered by the assessee on the portal designated by the prescribed income-tax authority or its authorised person.
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