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of <h1>Specified persons must file prescribed information returns and rectify defects in 30 days or be treated as not furnished</h1> Specified categories of persons and authorities responsible for maintaining registration records, account statements, periodic returns or documents containing tax payment details or transaction data (including goods, services, bank accounts, electricity consumption, property transactions and similar records) must furnish prescribed information returns for prescribed periods, in the prescribed form, time and manner to the designated authority. The Commissioner or an authorised officer may require rectification of defective returns within 30 days (or a permitted extension); failure to rectify renders the return treated as not furnished. If no return is filed, the authority may serve a notice requiring submission within 90 days.
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