Section 510: Annual information statement

The Income-tax Act, 2025Central Act · Act 30 of 2025

Annual information statement.

(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 may be prescribed.

(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.

Where this provision sits

Act	The Income-tax Act, 2025
Section	510
Marginal note	Annual information statement
Jurisdiction	Central
Status	In force as published by the source

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