Taxation Laws (Amendment) Act, 2017
Section - 3 - Insertion of new sections 108A and 108B
Insertion of new sections 108A and 108B.3. In the Customs Act, after section 108, the following sections shall be inserted, namely:-"108A. Obligation to furnish information.- (1) Any person, being-
| (a) | - | a local authority or other public body or association; or |
| (b) | - | any authority of the State Government responsible for the collection of value added tax or sales tax or any other tax relating to the goods or services; or |
| (c) | - | an income-tax authority appointed under the provisions of the Income-tax Act, 1961 (43 of 1961); |
| (d) | - | a Banking company within the meaning of clause (a) of section 45A of the Reserve Bank of India Act, 1934 (2 of 1934); or |
| (e) | - | Google Play store
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