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Insertion of new sections 108A and 108B.

Clause 3 - Draft-Bills-Reports - CUSTOMS - TAXATION LAWS (AMENDMENT) BILL, 2017 - Clause 3 - 3. In the Customs Act, after section 108, the following sections shall be inserted, namely:- Obligation to furnish information. "108A. (1) Any person, b .....

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ority 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 1934) or (e) a co-operative bank within the meaning of .....

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tion 45-I of the Reserve Bank of India Act, 1934; (2 of 1934) or (g) a State Electricity Board; or an electricity distribution or transmission licensee under the Electricity Act, 2003, (36 of 2003) or any other entity entrusted, as the case may be, w .....

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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 Transparen .....

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to in clause (e) of sub-section (1) of section 2 of the Depositories Act, 1996 (22 of 1996); or (n) the Post Master General within the meaning of clause ( j) of section 2 of the Indian Post Office Act, 1898 (6 of 1898); or (o) the Director General o .....

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89 (24 of 1989); or (q) an officer of the Reserve Bank of India constituted under section 3 of the Reserve Bank of India Act, 1934, (2 of 1934) who is responsible for maintaining record of registration or statement of accounts or holding any other in .....

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rules made under this Act. (2) Where the proper officer considers that the information furnished under sub-section (1) is defective, he may intimate the defect to the person who has furnished such information and give him an opportunity of rectifyin .....

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ys or, further period, as the case may be, so allowed, then, notwithstanding anything contained in any other provision of this Act, such information shall be deemed as not furnished and the provisions of this Act shall apply. (3) Where a person who i .....

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