Section 510
Section 510: annual information statement
Section 510 gives statutory backing to the practice of uploading an "annual information statement" - a consolidated summary of information the income-tax authority holds about an assessee - to that assessee's own registered e-filing account.
What Section 510 requires
The prescribed income-tax authority, or a person authorised by that authority, must upload in the registered account of the assessee an annual information statement, in such form and manner, within such time, and along with such information which is in the possession of an income-tax authority, as may be prescribed.
Meaning of "registered account"
"Registered account" means the electronic filing account registered by the assessee on the web portal designated by the prescribed income-tax authority or the person authorised by that authority.
Frequently asked questions
Where is the annual information statement made available?
It is uploaded to the assessee's "registered account" - the electronic filing account the assessee has registered on the designated web portal.
Who is responsible for uploading the annual information statement?
The prescribed income-tax authority, or a person authorised by that authority.
Related sections
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Talk to our tax team about this sectionLast updated 9 September 2026