Annual information statement: mandatory upload of tax-related data to the assessee's registered electronic account in prescribed form. The prescribed income-tax authority or an authorised person must upload an annual information statement into the assessee's registered electronic filing account, containing information in the authority's possession and delivered in the form, manner, time and with the content as may be prescribed; 'registered account' means the electronic filing account registered by the assessee on the designated web 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: mandatory upload of tax-related data to the assessee's registered electronic account in prescribed form.
The prescribed income-tax authority or an authorised person must upload an annual information statement into the assessee's registered electronic filing account, containing information in the authority's possession and delivered in the form, manner, time and with the content as may be prescribed; "registered account" means the electronic filing account registered by the assessee on the designated web portal.
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