CBDT authorises DGIT to upload specific Assessee information in Form 26AS

CBDT by order under section 285BB read with Rule 114-1(2) authorizes the Director General of Income-tax (Systems) to upload prescribed information in the Annual Information Statement in Form 26AS in assessee’s electronic filing account on the designated portal; The information is required to be uploaded within three months from the end of the month in which the information is received; DGIT(Systems) to also specify the procedures, formats and standards for the purposes of uploading the information; The information prescribed for this purpose is:

(i) Foreign remittance information reported in Form 15CC,
(ii) Information in Annexure-II of the 24Q TDS Statement of the last quarter,
(iii) Information in ITR of another taxpayer,
(iv) Interest on Income Tax Refund,
(v) Information in Form 61/61A where PAN could be populated,
(vi) Off-Market Transactions Reported by Depository/ Registrar and Transfer Agent (RTA),
(vii) Information about dividend of mutual fund reported by RTA, and
(viii) Information about purchase of mutual fund reported by RTA