CBDT authorizes the Director General of Income-tax (Systems) for Reporting Financial Information in Form 26AS - Order under section 285BB of the Income-tax Act, 1961 - Income Tax - F. No. 225/155/2020/ITA-II

F. No. 225/155/2020/ITA-II Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes the New Delhi, the 26 October, 2021 Order under section 285BB of the Income-tax Act, 1961 read with Rule 114-I of the Income-tax Rules, 1962 1. In exercise of powers conferred under section 285BB of the Income-tax Act, 1961 read with sub-rule (2) of Rule 114-I of the Income-tax Rules, 1962, the Central Board of Direct Taxes ( Board ), hereby authorizes the Director General of Income-tax (Systems) to upload information relating to following sources , which is in her/his possession, in the Annual Information Statement in Form 26AS in the electronic filing account registered by the assessee in designated portal, within three months from the end of the month in which the information is received by her/him: 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 other 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 Registrar and Transfer Agent (RTA) viii. Information about purchase of mutual fund reported by Registrar and Transfer Agent (RTA) 2. The Director General of Income-Tax (Systems) shall specify the procedures, formats and standards for the purposes of uploading the information referred to in para above in Annual Information Statement in Form 26 AS. sd/- Ravinder Maini Director (ITA-II), CBDT