https://www.taxtmi.com/acts?id=18933 A specified class of persons and authorities who maintain records under any law must furnish periodic information returns detailing registrations, accounts, tax payments and transactions in the prescribed form, manner and time to the prescribed authority; defects may be intimated and must be rectified within the allowed period or the return will be treated as not submitted, and the prescribed authority may issue a notice requiring submission within a further prescribed period. en-us Tue, 19 Aug 2014 12:55:35 +0530 Tue, 19 Aug 2014 12:55:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18933 A specified class of persons and authorities who maintain records under any law must furnish periodic information returns detailing registrations, accounts, tax payments and transactions in the prescribed form, manner and time to the prescribed authority; defects may be intimated and must be rectified within the allowed period or the return will be treated as not submitted, and the prescribed authority may issue a notice requiring submission within a further prescribed period. Act-Rules Central Excise Tue, 19 Aug 2014 12:55:35 +0530 https://www.taxtmi.com/acts?id=18933