Insertion of new sections 15A and 15B- Penalty for failure to furnish information return

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rmation return.]           "15A. (1) Any person, being-           (a) an assessee; or           (b) a local authority or other public body or association; or           (c) any authority of the State Governmen....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....trar or Sub-Registrar appointed under section 6 of the Registration Act, 1908; or [16 of 1908]           (h) a Registrar within the meaning of the Companies Act, 2013; or [18 of 2013]           (i) the registering authority empowered to register motor vehicles under Chapter IV of the Motor Vehicles Act,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f India Act, 1934, [2 of 1934]           who is responsible for maintaining record of registration or statement of accounts or any periodic return or document containing details of payment of tax and other details or transaction of goods or services or transactions related to a bank account or consumption of electricity or transaction of purchase, sa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....defect is not rectified within the said period of thirty days or, as the case may be, the further period so allowed, then, notwithstanding anything contained in any other provision of this Act, such information return shall be treated as not submitted and the provisions of this Act shall apply.           (3) Where a person who is required to furnish ....