Power to collect statistics enables authorities to require specified information and returns for improved tax administration under the Act. The Board or the Commissioner may, by notification, direct collection of statistics for better administration. Upon notification, the Commissioner or an ... Summary
Power to collect statistics enables authorities to require specified information and returns for improved tax administration under the Act.
The Board or the Commissioner may, by notification, direct collection of statistics for better administration. Upon notification, the Commissioner or an authorised person may require concerned persons to furnish specified information or returns. The form, recipients, required particulars and intervals for such information or returns shall be as prescribed, establishing a statutory mechanism for compulsory data collection to support administration of the Act.
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