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