Information requirement under section 133B mandates furnishing business particulars and declaration to the income-tax authority; duplicate filing applies. Form No. 45D implements the information-disclosure obligation under section 133B by requiring businesses and professionals to furnish name, contact and ... Summary
Information requirement under section 133B mandates furnishing business particulars and declaration to the income-tax authority; duplicate filing applies.
Form No. 45D implements the information-disclosure obligation under section 133B by requiring businesses and professionals to furnish name, contact and status details; identities of proprietors/partners/members/directors; PAN/GIR and assessing officer; latest assessment-year return particulars; premises acquisition or rent data; employee count; books of account; bank account particulars; gross receipts for preceding and current years; sales-tax registration; approximate stock values; particulars of vehicles; and preceding year income, accompanied by a signed declaration and duplicate filing, with an exception for those who have filed the prior year return.
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