§ 510
Chapter XXIII — Miscellaneous
Annual information statement
Income-tax Act, 2025
The tax authority or its authorized representative must upload an annual information statement to the taxpayer's registered e‑filing account, using the prescribed format, within the specified time, and including any information the authority holds.
- "Registered account" refers to the taxpayer's electronic filing account on the tax portal.
📜 Official text of the section +
510. (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 reg-
istered by the assessee in the web portal, as may be designated by the prescribed
income-tax authority or the person authorised by such authority.
Furnishing of report in respect of international group.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.
Related sections
§ 499Certain transfers to be void§ 500Provisional attachment to protect revenue in certain cases§ 501Director or Director. Service of notice, generally§ 502Authentication of notices and other documents§ 503Service of notice when family is disrupted or firm etc., is dissolved§ 504Service of notice in case of discontinued business