Obligation to furnish information return.

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.... 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 India Act, 1934 (Central Act 2 of 1934); or (f) a Stat....

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....sed 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 officer of the Reserve Bank of India as constituted under section 3 of the Reserve Bank of India Act, 1934 (Central Act....

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....tion 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 furnished in the information return is defective, he may intimate the defect to the person who has furnished such information return and give hi....