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Obligation to furnish information return

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....ion; or      (c) any authority of the State Government responsible for the collection of value added 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 In....

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.... of section 3 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 (30 of 2013); or      (k) the recognised stock exchange referred to in clause (f) of section 2 of the Securities Contracts (Regulation) Act, 1956 (42 of 1956); or      (l) a depository referred to in clause (e) of sub-section ....

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....rm) and manner, to such authority or agency as may be prescribed.      (2) Where the prescribed authority considers that the information submitted in the information return is defective, he may intimate the defect to the person who has furnished such information return and give him an opportunity of rectifying the defect within a period of thirty days from the date of such i....