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of <h1>Authorized Person Must Upload Annual Info Statement to Assessee's Account Within Set Timeframe per Specified Rules</h1> The prescribed income-tax authority, or an authorized person, must upload an annual information statement to the assessee's registered electronic filing account on the designated web portal. This statement must be in the specified form and manner, within a set timeframe, and include information held by the income-tax authority. The 'registered account' refers to the electronic filing account established by the assessee on the designated web portal.
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