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    <title>Obligation to furnish information return.</title>
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      <description>An obligation is placed on specified persons and entities who maintain records or returns relating to tax payments, transactions, bank accounts, electricity consumption or property dealings to furnish information returns for prescribed periods, in prescribed form and manner to prescribed authorities. The Commissioner or an authorised officer may intimate defects in a furnished return and permit rectification within a prescribed period or further period allowed; failure to rectify will cause the return to be treated as not furnished. Failure to furnish may attract a notice requiring submission within a further specified period.</description>
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