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Obligation to furnish information return: prescribed reporters must file returns or face treatment as not furnished after rectification window. Section 150 requires specified persons and entities who maintain records or transaction-related documents to furnish an information return in prescribed periods, times, forms and to prescribed authorities. Defective returns must be intimated and rectified within a 30-day period, extendable on application, failing which the return is treated as not furnished. If returns are not furnished, the authority may serve a notice requiring submission within a period not exceeding 90 days from service.
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.
<h1>Obligation to furnish information return: prescribed reporters must file returns or face treatment as not furnished after rectification window.</h1> Section 150 requires specified persons and entities who maintain records or transaction-related documents to furnish an information return in prescribed periods, times, forms and to prescribed authorities. Defective returns must be intimated and rectified within a 30-day period, extendable on application, failing which the return is treated as not furnished. If returns are not furnished, the authority may serve a notice requiring submission within a period not exceeding 90 days from service.
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