Annual Information Statement requirement: mandated upload of Form 26AS to assessee account detailing tax and transaction information. An Annual Information Statement in Form 26AS must be uploaded in the assessee's registered account by the Principal Director General/Director General of Income-tax (Systems) or authorised person under section 285BB; the upload is required within three months from the end of the month in which information is received and must include categories such as tax deducted or collected at source, specified financial transactions, payment of taxes, demand and refund, and pending and completed proceedings. The Board may authorise inclusion of information from other authorities or international agreements, and the Systems authority shall specify procedures, formats and standards for uploading.
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Provisions expressly mentioned in the judgment/order text.
Annual Information Statement requirement: mandated upload of Form 26AS to assessee account detailing tax and transaction information.
An Annual Information Statement in Form 26AS must be uploaded in the assessee's registered account by the Principal Director General/Director General of Income-tax (Systems) or authorised person under section 285BB; the upload is required within three months from the end of the month in which information is received and must include categories such as tax deducted or collected at source, specified financial transactions, payment of taxes, demand and refund, and pending and completed proceedings. The Board may authorise inclusion of information from other authorities or international agreements, and the Systems authority shall specify procedures, formats and standards for uploading.
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