Section mapper · Filing, assessment and rectification
Section 285BB of the Income-tax Act, 1961 is now
section 510 of the Income-tax Act, 2025
The annual information statement the department keeps on you.
- Was
s.285BB, Income-tax Act, 1961 (repealed)- Is now
s.510, Income-tax Act, 2025- In force from
What changed
Renumbered. Section 510 requires the prescribed authority to upload an annual information statement into your registered account, and rule 245 of the Income-tax Rules, 2026 prescribes it as Form No. 168 — carrying, among other things, the information on tax deducted or collected at source that you check your certificate against.
Where this comes from
Read from incometaxindia.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.
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