Amendment status not verified — confirm the current text below against the official source.
(l) Any person, being- (o) o toxoble person; or (b) o locol oulhority or other public body or ossocio- tion ; or (c) ony outhority of the Stote Govemment responsible for thecdleclion of volueodded bx or soles tox or Stote excise duty or on outhority of the Centrol Govemment responsible for the collec- tion o, excise duty or cus" toms duty ; or (d) on income tox outhority op p<inted under fi e prorisi:m of the lncome-tox Act, l96l; or (e) o bonking compony within the meoning of clouse (o) of section 45A of the Re serve Bonk ol lndio Act, 1934; or (f) o Sote Eledricity Boord or on eledricity distribution or tronsmission licensee un- der the Electricity Act, 2003, or ony other entity entrusted with such func- lions by lhe Centol Govern- ment or the 9ote Govern- ment; or (g) the Registror or Sub-Regis- tor oppointed under section 6 ot the Registrotaon Ad, 1908; or Obligotion lofurnish informotion retum. 43 of 1961 2o11934. 36 of 2003 l6 of 1908. 59 of 1988. 30 of 201 3. 42 ol 1956. 2 ot 1934. 3r9 (h) o Registror within the meon- ing of the Componies Act, 2013; or (i) the registerinq outhority em- powered to register motor vehicles under the Motor Vehicles Act, 1988; or 0 the Collector referred to in clouse (c) of section 3 of *re Right to Foir Compensotion ond Tronsporenry in Lond Acquisition, Rehobilitotion ond Resettlement Act, 2013; or (k) the recognised stock ex- chonge relened to in clouse (0 of sectjon 2 of the Secu- rities Controcts (Regulo- tion) Ad, 1956; or (l) o depository referred to in clouse (e) of sub-section ( I ) of section 2 ol the Deposi- tories Acl, 1996; or (m) on oflicer of the Reserve Bonk of lndio os constituted under section 3 of the Re- serve Bonk of lndio Act, 1934; or (n) the Goods ond Services Tox Network, o compony registered under the Com- ponies AcL 201 3; or (o) o person to whom o Unique ldentity Number hos been gronted under sub-section (9) of seaion 25;or (p) ony otnr person os moy be specified, on the recom- mendotions of the Council, by the Governmenl 18 of 201 3. 22 ol 1996. l8 of 201 3. 320 who is responsible for mointoining record of registrotion or stotement of occounts or ony periodic return or document contoining detoils of poy- ment of tox ond other detoils oftrons- oction of goods or services or both or tronsoctions reloted to o bonk occount or consumption of electricity or trons- oction of purchose, sole or exchonge of goods or property or right or inter- est in o property under ony low for the time being in force, sholl furnish on informotion return of the some in re- spect of such periods, within such time, in such form ond monner ond to such outhority or ogency os moy be prescribed. (2) Where the Commissioner, or on officer outhorised by him in this beholf, considers thot the infor- motion furnished in the informo- tion return is defective, he moy intimote the defed to the person who hos furnished such informo- tion return ond give him on op- portunity of rectifying the defect within o period of fiirty doys from the dote of such intimotion or within such further period which, on on opplicotion mode in this beholf, the soid outhority moy ollow ond if the delect is not rec- tified within the soid period of thirty doys or, the further period so ollowed, then, notwithstond. ing onything contoined in ony other provisions of this Act, such informotion return sholl be treoted os not furnished ond the provisions of thisAct sholl opply. (3) rsr. (r) t2) ls2. (1) 321 Where o person who is required to furnish informotion return hos notfumished $e some within the time specified in sub-section (l ) or sub-section (2), the soid outhority moy serve upon him o notice requiring fumishing of such informotion return wihin o period not exceeding ninety doys from the dote of service of the notice ond such person shollfurnish the informotion return. The Commissioner moy, if he considers thot it is necessory so to do, by notificotion, direo thot stotistics moy be collected reloting to ony motter deolt with by or in connedion with this Act. Upon such notificotion being issued, the Commissioner, or ony person outhorised by him in this beholi moy coll upon the concerned persons to furnish such inlormotion or returns, in such lorm ond monner os moy be prescribed, reloting to ony motter in respect of which stotistics is to be collected. No informotion oI ony individuol retum or port thereof with respect to ony motter given for the purposes of section 150 or section l5l sholl, without the previous consent in writing of the concerned person or his outhorised representotive, be published in such monner so os to enoble such porticulors to be identified os referring to o porticulor person ond no such inlormotion sholl be used for the purpose of ony proceedings under this Act. Power to collect stotistics. Bor on disclosure d informotion 322 (2) Except for the purposes of prosecution under tris Act or ony other Act for the time being in force, no person who is not engoged in the collection oI stotistics under this Act or compilotion or compulerisotion thereof for the purposes of this Ad, sholl be permitted to see or hove occess to ony inlormotion or ony individuol return relerred to in section l5l. (3) Nothing in his seclion sholl opply to the publicotion of ony inlormotion reloting to o closs ol toxoble persons or closs ol tronsoctions, if in the opinion of the Commissioner, it is desiroble in the public interest to publish such inlormotion.