Obligation to furnish information return

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..... sible for the collection of value added tax or sales tax; 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 licens .....

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..... the Securities Contracts (Regulation) Act, 1956 (42 of 1956); or (l) a depository referred to in clause (e) of sub-section (1) of section 2 of the Depositories Act, 1996 (22 of 1996); or (m) 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 st .....

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..... the defect within a period of thirty days from the date of such intimation or within such further period which, on an application made in this behalf, the prescribed authority may allow and if the defect is not rectified within the said period of thirty days or, as the case may be, the further period so allowed, then, notwithstanding anything contained in any other provision of this Act, such inf .....

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