Obligation to furnish information: specified authorities must provide records to the proper officer; defects may void submission. Section 108A requires specified public bodies, tax authorities, financial institutions, registrars and other record-keeping entities to furnish relevant information to the proper officer in the prescribed manner. The proper officer may notify defects in furnished information, permit rectification within seven days or an extended period, and deem unrectified defective information as not furnished. If information is not furnished, the proper officer may serve a notice requiring production within a period not exceeding thirty days, which the recipient must comply with.
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.
Obligation to furnish information: specified authorities must provide records to the proper officer; defects may void submission.
Section 108A requires specified public bodies, tax authorities, financial institutions, registrars and other record-keeping entities to furnish relevant information to the proper officer in the prescribed manner. The proper officer may notify defects in furnished information, permit rectification within seven days or an extended period, and deem unrectified defective information as not furnished. If information is not furnished, the proper officer may serve a notice requiring production within a period not exceeding thirty days, which the recipient must comply with.
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