Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Annual Information Statement mandates Form 26AS uploads with tax, transaction, demand, refund and proceedings data. Annual Information Statement under the income-tax rules requires upload of Form No. 26AS in the assessee's registered account under section 285BB. It must include information on tax deducted or collected at source, specified financial transactions, tax payments, demand and refund details, and pending and completed proceedings within three months from receipt of the information. The Board may authorise inclusion of additional revenue-relevant information, and the systems authorities may prescribe the procedures, formats and standards for uploading.
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 mandates Form 26AS uploads with tax, transaction, demand, refund and proceedings data.
Annual Information Statement under the income-tax rules requires upload of Form No. 26AS in the assessee's registered account under section 285BB. It must include information on tax deducted or collected at source, specified financial transactions, tax payments, demand and refund details, and pending and completed proceedings within three months from receipt of the information. The Board may authorise inclusion of additional revenue-relevant information, and the systems authorities may prescribe the procedures, formats and standards for uploading.
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