Insertion of new section 285BB.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 5BA of the Income-tax Act, the following section shall be inserted with effect from the 1st day of June, 2020, namely:- Annual information statement. 285BB. The prescribed income-tax author .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... istered by the assessee in designated portal, that is, the web portal designated as such by the prescribed income-tax authority or the person authorised by such authority. . - - statute, statutory .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X