https://www.taxtmi.com/article/detailed?id=5819 Section 15A requires specified persons to furnish periodic information returns containing registration, account, transaction, bank-account and property-related details in the prescribed time, form and manner; defective returns receive a 30 day rectification opportunity, and non-filing may attract a notice requiring submission within up to 90 days. Section 15B empowers the prescribed authority to impose a continuing daily penalty for failure to furnish the return after service of such notice, applicable to all specified persons without an express exemption. en-us Mon, 08 Sep 2014 08:08:36 +0530 Mon, 08 Sep 2014 08:08:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5819 Section 15A requires specified persons to furnish periodic information returns containing registration, account, transaction, bank-account and property-related details in the prescribed time, form and manner; defective returns receive a 30 day rectification opportunity, and non-filing may attract a notice requiring submission within up to 90 days. Section 15B empowers the prescribed authority to impose a continuing daily penalty for failure to furnish the return after service of such notice, applicable to all specified persons without an express exemption. Articles Service Tax Mon, 08 Sep 2014 08:08:36 +0530 https://www.taxtmi.com/article/detailed?id=5819