TaxTMI 
TaxTMI 
Obligation to furnish information return [Section 150]
X X X X Extracts X X X X
X X X X Extracts X X X X
....d other details of transaction of goods or services or both or * Transactions related to a bank account or consumption of electricity or * Transaction of purchase, 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 an....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... return * a taxable person or * a local authority or other public body or association or * any authority of the State Government responsible for the collection 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 * an income-tax authority appointed under the provisions of the Income t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....xchange referred to in section 2(f) of the Securities Contracts (Regulation) Act, 1956 or * a depository referred to in section 2(1)(e) of the Depositories Act, 1996 or * an officer of the Reserve Bank of India as constituted under section 3 of the Reserve Bank of India Act, 1934 or * the Goods and Services Tax Network, a company registered under the Companies Act, 2013 or * a person to wh....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rmation specified u/s 150(1) [ Section 133 ] * Where any person engaged in compilation or computerisation thereof or if any officer of central tax having access to information specified u/s 150(1), if any person engaged in connection with the provision of service on the common portal or the agent of common portal, wilfully discloses any information or the contents of any return furnished under t....