CBDT authorizes the Director General of Income-tax (Systems) for Reporting Financial Information in Form 26AS - Order under section 285BB of the Income-tax Act, 1961
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Annual Information Statement: authorized upload of specified financial data into taxpayers' Form 26AS within prescribed timeframe. Authorization is given to the Director General of Income tax (Systems) to upload specified categories of financial information held by that office into the Annual Information Statement in Form 26AS on the assessee's electronic filing account within three months from the end of the month in which the information is received, including foreign remittance reports, Annexure II TDS data, other taxpayers' ITR information, interest on income tax refund, Form 61/61A data where PAN is available, off market transaction reports from depositories, and mutual fund reports from registrars and transfer agents; the Director General shall specify procedures, formats and standards for such uploads.
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: authorized upload of specified financial data into taxpayers' Form 26AS within prescribed timeframe.
Authorization is given to the Director General of Income tax (Systems) to upload specified categories of financial information held by that office into the Annual Information Statement in Form 26AS on the assessee's electronic filing account within three months from the end of the month in which the information is received, including foreign remittance reports, Annexure II TDS data, other taxpayers' ITR information, interest on income tax refund, Form 61/61A data where PAN is available, off market transaction reports from depositories, and mutual fund reports from registrars and transfer agents; the Director General shall specify procedures, formats and standards for such uploads.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.