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of <h1>Entities Must File Annual Info Return by June 30 Under Service Tax Rules 2016, per Section 15A of Excise Act.</h1> Under the Service Tax and Central Excise (Furnishing of Annual Information Return) Rules, 2016, specific entities must submit an annual information return as per section 15A of the Central Excise Act, 1944. This includes officers of the Reserve Bank of India authorized to report foreign remittances exceeding fifty lakh rupees using Form AIRA-I. Additionally, officers of State Electricity Boards or authorized entities must report electricity consumption by manufacturers with clearances exceeding one hundred and fifty lakh rupees using Form AIRA-II. These returns are due by June 30 of the subsequent financial year.
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