Income-tax Act, 1961

Section - 285BA - Obligation to furnish statement of financial transaction or reportable account

Obligation to furnish statement of financial transaction or reportable account.

285BA.(1) Any person, being-

(a)- an assessee; or
(b)- the prescribed person in the case of an office of Government; or
(c)- a local authority or other public body or association; or
(d)- the Registrar or Sub-Registrar appointed under section 6 of the Registration Act, 1908 (16 of 1908); or
(e)- the registering authority empowered to register motor vehicles under Chapter IV of the Motor Vehicles Act, 1988 (59 of 1988) ; or
(f)Google Play store
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