Electronic transmission of income-tax statements to benami proceedings authorities must be completed within the prescribed time limit. For the purposes of section 21(2), the income-tax authority mentioned in section 285BA(1) of the Income-tax Act, 1961, or any other prescribed authority or agency receiving a statement under section 285BA(1), must electronically transmit a copy of that statement to the Initiating Officer or to an authority or agency authorised by the Initiating Officer. The transmission must be made on or before fifteen days from the end of the month in which the statement is received.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Electronic transmission of income-tax statements to benami proceedings authorities must be completed within the prescribed time limit.
For the purposes of section 21(2), the income-tax authority mentioned in section 285BA(1) of the Income-tax Act, 1961, or any other prescribed authority or agency receiving a statement under section 285BA(1), must electronically transmit a copy of that statement to the Initiating Officer or to an authority or agency authorised by the Initiating Officer. The transmission must be made on or before fifteen days from the end of the month in which the statement is received.
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