Annual information statement
[As per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]
Section 510(1) of Income Tax Act 2025
(1) The prescribed income-tax authority or the person authorised by such authority, shall upload in the registered account of the assessee an annual information statement in such form and manner, within such time and along with such information, which is in the possession of an income-tax authority, as prescribed.
Section 510(2) of Income Tax Act 2025
(2) In sub-section (1), “registered account” means the electronic filing account registered by the assessee in the web portal, as may be designated by the prescribed income-tax authority or the person authorised by such authority.