Obligation to furnish information on transaction of crypto-asset.

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....tatement, for such period, within such time, in such form and manner and to such income-tax authority, 1[as may be] prescribed. (2) Where the prescribed income-tax authority considers that the statement furnished under sub-section (1) is defective, he may intimate the defect to the person who has furnished such statement and give him an opportunity of rectifying the defect within thirty days from....

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....any inaccuracy in the information provided in the statement, he shall within ten days inform the prescribed income-tax authority, the inaccuracy in such statement and furnish the correct information in such manner as may be prescribed. (5) The Central Government may, by rules prescribe- (a) the persons referred to in sub-section (1) to be registered with the prescribed income-tax authority; (....