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Rationalisation of provision relating to Form 26AS

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..... whose income, the tax has been deducted or in respect of whose income the tax has been paid specifying the amount of tax deducted or paid. The Form 26AS as prescribed in the Rules, inter-alia, contains the information about tax collected or deducted at source. However, with the advancement in technology and enhancement in the capacity of system, multiple information in respect of a person such as .....

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..... gistered account of the assessee a statement in such form and manner and setting forth such information, which is in the possession of an income-tax authority, and within such time, as may be prescribed. Consequently, section 203AA is proposed to be deleted. These amendments will take effect from 1st June, 2020. [Clauses 90] Full Text: Budget 2020-21 + FINANCE BILL, 2020 - FAQ - Frequently Asked Q .....

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