Annual Information Statement requires upload of tax, transaction and proceedings data in the assessee's registered account. The Director General of Income-tax (Systems), or an authorised person, must upload an Annual Information Statement in the assessee's registered account in Form No. 168 within ninety days from the end of the month in which the relevant information is received. The statement includes information on tax deducted or collected at source, specified financial transactions, payment of taxes, demand and refund, pending proceedings, completed proceedings, and other information authorised under the rule. The Board may also authorise inclusion of additional information received from officers, authorities, bodies, agreement-based sources, or any other person in the interest of revenue.
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 requires upload of tax, transaction and proceedings data in the assessee's registered account.
The Director General of Income-tax (Systems), or an authorised person, must upload an Annual Information Statement in the assessee's registered account in Form No. 168 within ninety days from the end of the month in which the relevant information is received. The statement includes information on tax deducted or collected at source, specified financial transactions, payment of taxes, demand and refund, pending proceedings, completed proceedings, and other information authorised under the rule. The Board may also authorise inclusion of additional information received from officers, authorities, bodies, agreement-based sources, or any other person in the interest of revenue.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI OCR ✕
of 
TaxTMI 
TaxTMI 
