245. Annual Information Statement.—

(1) The Director General of Income-tax (Systems) or any person authorised by him shall, under section 510, upload in the registered account of the assessee, an annual information system Form No. 168 containing the following information, which is in his possession within ninety days from the end of the month in which the information is received by him:

(a) information relating to tax deducted or collected at source;

(b) information relating to specified financial transaction;

(c) information relating to payment of taxes;

(d) information relating to demand and refund;

(e) information relating to pending proceedings;

(f) information relating to completed proceedings; and

(g) any other information authorised under sub-rule (2).

(2) The Board may also authorise the Director General of Income-tax (Systems) or any person authorised by him to upload any information received from any officer, authority or body performing any function under any law in force or the information received under an agreement referred to in section 159 or the information received from any other person to the extent as it may deem fit in the interest of the revenue, in the annual information statement referred to in sub-rule (1).