Annual information statement requirement: tax authority must upload taxpayer information to the assessee's registered electronic filing account. The prescribed income-tax authority or its authorised person must upload an annual information statement into the assessee's registered electronic filing account on the designated web portal, containing information in the authority's possession, in the form, manner and within the time prescribed; a 'registered account' is the electronic filing account registered by the assessee on the designated portal.
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 requirement: tax authority must upload taxpayer information to the assessee's registered electronic filing account.
The prescribed income-tax authority or its authorised person must upload an annual information statement into the assessee's registered electronic filing account on the designated web portal, containing information in the authority's possession, in the form, manner and within the time prescribed; a "registered account" is the electronic filing account registered by the assessee on the designated portal.
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