BharatTax.co — Knowledge Portal
File GST ↗
510

ITA 2025 · Section 510

Furnishing of Information by Authorised Persons

Chapter XXIII — Miscellaneous and RepealITA 2025AY 2026-27 onward

Section 510 of the Income-tax Act, 2025 corresponds to s. 285 BB of the Income-tax Act, 1961. STATUTORY ARCHITECTURE Prescribed income-tax authority may call for information from any person; AIS framework draws from this provision.…

Section 510 — - FURNISHING OF INFORMATION BY AUTHORISED PERSONS

Section 510 of the Income-tax Act, 2025 corresponds to s. 285BB of the Income-tax Act, 1961.

STATUTORY ARCHITECTURE

Prescribed income-tax authority may call for information from any person; AIS framework draws from this provision.

PRACTITIONER PLANNING NOTES

  • Annual Information Statement (AIS) is the operational output -- accessible via Income Tax Portal.

CROSS-REFERENCES

  • s. 533 [295] -- Rules.
  • s. 535 [298] -- Removal of difficulty.
  • s. 536 [Repeal] -- Saving clause.
← All sections (537)Act 2025 hub