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of <h1>Taxpayers Entitled to Comprehensive Annual Financial Statement Uploaded Within 3 Months of Information Receipt</h1> The statutory provision outlines the process for uploading an Annual Information Statement (Form 26AS) by tax authorities. The statement must be uploaded to the assessee's registered account within three months of receiving information. It includes details on tax deductions, financial transactions, tax payments, demands, refunds, and pending or completed proceedings. The tax board can authorize additional information uploads from various sources in the interest of revenue collection.
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