Amendment status not verified — confirm the current text below against the official source.
Obligation to furnish information return. ––(1) Any person, being— (a) a taxable person ; or (b) a local authority or other public body or association ; or (c) any authority of the *State Government responsible for the collection of value added tax or sales tax or **State excise duty or an authority of the Central Government responsible for the collection of excise duty or customs duty ; or (d) an income tax authority appointed under the provisions of the Income Tax Act, 1961(43 of 1961) ; or (e) a banking company within the meaning of clause (a) of section 45A of the Reserve Bank of India Act, 1934 (2 of 1934) ; or (f) a State Electricity Board or an electricity distribution or transmission licensee under 1[the Electricity Act, 2003 (36 of 2003)], or any other entity entrusted with such functions by the Central Government or the *State Government ; or * Now Government of the Union territory of Jammu and Kashmir. ** Now Union territory of Jammu and Kashmir.