Section 510 of Income-tax Act, 2025: How to Check Your Annual Information Statement?

Section 510 provides the statutory framework for uploading the Annual Information Statement (AIS) to an assessee's registered e-filing account. Understand what it means, who uploads it and how to use the information when preparing a tax return.

Legal position: Section 510 is in Chapter XXIII of the Income-tax Act, 2025, effective from 1 April 2026. It corresponds to Section 285BB of the Income-tax Act, 1961. Consult the applicable Income-tax Rules, 2026 and current notifications for procedural details.

What does Section 510 provide?

Section 510 directs the prescribed income-tax authority, or a person authorised by that authority, to upload an Annual Information Statement in the registered account of the assessee. The statement is to be provided in the prescribed form and manner, within the prescribed time, and may contain information in the possession of an income-tax authority.

The section concerns making tax information available to the assessee. It does not itself impose a separate obligation on the assessee to file an AIS, nor does it establish that every entry in the statement is necessarily accurate or taxable.

Explanation of Section 510(1) and 510(2)

Section 510(1): Uploading the Annual Information Statement

The prescribed income-tax authority or its authorised person must upload the AIS to the assessee's registered account. The format, manner, time and scope of information are governed by the applicable rules. Rule 245 of the Income-tax Rules, 2026 is relevant to this provision.

Section 510(2): Meaning of registered account

For this section, a registered account is the electronic filing account registered by the assessee on the web portal designated by the prescribed income-tax authority or its authorised person.

Relevant statutory terms

Annual Information Statement (AIS): A statement of information held by the income-tax authorities and made available to an assessee under Section 510 in the prescribed manner.
Registered account: The electronic filing account registered by the assessee on the designated web portal, as defined in Section 510(2).
Assessee: A person to whom the tax law applies in relation to income, assessment or other specified tax proceedings; the precise statutory definition is in Section 2 of the Act.
Prescribed: Determined through applicable rules made under the Act, rather than specified exhaustively in Section 510 itself.

What information may appear in an AIS?

Depending on the information available to the Department and the applicable reporting system, the AIS may display details of interest, dividends, securities transactions, tax deducted or collected at source, specified financial transactions and other reported items. The particular categories and presentation are governed by the reporting framework and may change.

Important distinction: The AIS is an information resource, not an assessment order or a substitute for the income-tax return. Taxability, exemptions, deductions and the correct tax year must be determined independently under the applicable law.

How should a taxpayer check the Annual Information Statement?

  1. Sign in through the official income-tax e-filing portal.
  2. Open the AIS facility available through the portal and select the relevant period.
  3. Compare reported information with Form 26AS, bank statements, investment records, salary records and other supporting documents.
  4. Where an entry appears duplicated, incorrect or unrelated, use the available AIS feedback facility and retain supporting evidence.
  5. Prepare the return using complete and accurate records, including income that may not appear in AIS.

Portal menus and feedback procedures may change. Follow the current instructions shown by the Income Tax Department.

Practical illustration

Suppose a taxpayer's AIS shows interest reported by two banks. The taxpayer should compare the entries with bank interest certificates and account records. If a bank has reported a duplicate entry, the taxpayer may provide feedback through the prescribed facility. The correct taxable interest must still be determined from the underlying records, regardless of whether the AIS has been updated.

Section 510 and the earlier Income-tax Act, 1961

Section 510 broadly carries forward the annual information statement provision formerly contained in Section 285BB of the Income-tax Act, 1961. The parliamentary committee materials describe this as a textual simplification without a change in the underlying policy. For historical tax periods, the applicable legislation and transitional provisions should be checked.

Frequently asked questions

1. What is the purpose of Section 510?

To provide for uploading the AIS in the assessee's registered e-filing account by the prescribed authority or an authorised person.

2. Must the taxpayer file the AIS?

No. Section 510 imposes the uploading duty on the prescribed authority or authorised person, not a separate AIS filing duty on the taxpayer.

3. Does an AIS entry automatically prove taxable income?

No. Each entry must be evaluated in light of the facts, relevant tax provisions and supporting records.

4. What if information in AIS is incorrect?

Review the source records, use the portal's available feedback process and retain documentation supporting the correction.

5. Is AIS the same as Form 26AS?

No. They are related but distinct information facilities and should be reviewed together when relevant.

Official references

Income-tax Act 2025 - official textIncome Tax Department - Act and RulesIncome Tax e-Filing Portal

Last reviewed: 12 November 2026. This article is general legal information; verify current rules and notifications for specific compliance questions.