Obligation to furnish information return

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....ded tax or sales tax; or (d) an income tax authority appointed under the provisions of the Income tax Act, 1961 (43 of 1961); or (e) a banking company within the meaning of clause (a) of section 45A of the Reserve Bank of India Act, 1934 ( 2 of 1934) ; or (f) a State Electricity Board; or an electricity distribution or transmission licensee under the Electricity Act, 2003, (36 of 2003) or an....

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....eferred to in clause (e) of sub-section (1) of section 2 of the Depositories Act, 1996 (22 of 1996); or (m) an officer of the Reserve Bank of India, constituted under section 3 of the Reserve Bank of 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 de....

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....h, on an application made in this behalf, the prescribed authority may allow and if the 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 pe....