TMI BlogInsertion of new sections 108A and 108B.X X X X Extracts X X X X X X X X Extracts X X X X ..... or (b) any authority of the State Government responsible for the collection of value added tax or sales tax or any other tax relating to the goods or services; or (c) an income tax authority appointed under the provisions of the Income-tax Act, 1961; (43 of 1961.) (d) a Banking company within the meaning of clause (a) of section 45A of the Reserve Bank of India Act, 1934; (2 of 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Companies Act, 2013 (18 of 2013 .) ; or (j) the registering authority empowered to register motor vehicles under Chapter IV of the Motor Vehicles Act, 1988 (59 of 1988.); or (k) the Collector referred to in clause (c) of section 3 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 (30 of 2013.); or (l) the recognised sto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1934, (2 of 1934) who is responsible for maintaining record of registration or statement of accounts or holding any other information under any of the Acts specified above or under any other law for the time being in force, which is considered relevant for the purposes of this Act, shall furnish such information to the proper officer in such manner as may be prescribed by rules made under thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the time specified in sub-section (1) or sub-section (2), the proper officer may serve upon him a notice requiring him to furnish such information within a period not exceeding thirty days from the date of service of the notice and such person shall furnish such information. Penalty for failure to furnish information return. 108B. Where the person who is required to furnish informatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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