The Central Board of Direct Taxes (CBDT) has introduced some new changes to Form 26AS filing. It is mandatory to prepare traces form 26AS under the Rule 114I (Rule 31AB has been omitted with effect from 1 st June 2020) of Income Tax Act, 1961. The Income Tax Department of India requires to upload annual information statements in new form 26AS containing the details of Tax Credit in the account of a taxpayer as per the records of the department. The changed format of Form 26AS or Annual Information Statement brought out by the Income Tax Deptt earlier, digitally captures and reflects details of all high value transactions, making it easier for taxpayers to check their details conveniently.
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