Obligation to furnish information return.

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....llection of value added tax or sales tax or State excise duty or an authority of the Central Government responsible for the collection of excise duty or customs duty; or (d) an income tax authority appointed under the provisions of the Income-tax Act, 1961; (Central Act 43 of 1961) or (e) a banking company within the meaning of clause (a) of section 45A of the Reserve Bank of Ind....

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....tion, Rehabilitation and Resettlement Act, 2013; (Central Act 30 of 2013) or (k) the recognised stock exchange referred to in clause (f) of section 2 of the Securities Contracts (Regulation) Act, 1956; (Central Act 42 of 1956) or (l) a depository referred to in clause (e) of sub-section (1) of section 2 of the Depositories Act, 1996; (Central Act 22 of 1996) or (m) an of....

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....e, sale or exchange of goods or property or right or interest in a property under any law for the time being in force, shall furnish an information return of the same in respect of such periods, within such time, in such form and manner and to such authority or agency as may be prescribed. (2) Where the Commissioner, or an officer authorised by him in this behalf, considers that the information....