Automatic Exchange of Information reporting authorisation for Annual Information Statement uploads and prescribed formats for Form 26AS. CBDT authorises the Director General of Income-tax (Systems), Delhi to upload information received under the Automatic Exchange of Information framework into the Annual Information Statement in Form No. 26AS. The authorisation covers specified periods, subject to the time limits for information in his possession, and the Director-General is to specify the procedures, formats and standards for uploading the information in Form No. 26AS.
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.
Automatic Exchange of Information reporting authorisation for Annual Information Statement uploads and prescribed formats for Form 26AS.
CBDT authorises the Director General of Income-tax (Systems), Delhi to upload information received under the Automatic Exchange of Information framework into the Annual Information Statement in Form No. 26AS. The authorisation covers specified periods, subject to the time limits for information in his possession, and the Director-General is to specify the procedures, formats and standards for uploading the information in Form No. 26AS.
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