Rule 3 - Information to be furnished - Customs (Furnishing of Information) Rules, 2017

3. Information to be furnished . - The information required to be furnished under sub-section (1) of section 108A of the Customs Act, 1962 , shall be furnished electronically by a person mentioned in column (2) of the Table below in respect of the all transactions of the nature specified in the corresponding entry in column (3) of the Table, recorded or received by him to the receiving authority mentioned in column (4) of the said Table. Table Sl. No. Class of Person Nature of transaction Receiving Authority (1) (2) (3) (4) 1. A Banking company within the meaning of clause (a) of section 45A of the Reserve Bank of India Act. 1934, Details of foreign exchange transactions made or received by any person as per Annexure-I. Directorate of Revenue Intelligence.