Obligation to furnish information return.

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.... 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 ; (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 Electricit....

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....he Securities Contracts (Regulation) Act, 1956 (42 of 1956) ; or (l) a depository referred 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 as constituted under section 3 of the Reserve Bank of India Act, 1934 (2 of 1934) ; or (n) the Goods and Services Tax Network, a company registered under the Comp....

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.... 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 him an opportunity of rectifying the defect within a period of thirty days from the date of such intim....