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    <description>The Director General of Income-tax (Systems), or an authorised person, must upload an Annual Information Statement in the assessee&#039;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.</description>
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