(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; or(e)the registering authority empowered to register motor vehicles under Chapter IV of the Motor Vehicles Act, 1988; or(f)the Director General as referred to in section 2(a) of the Post Office Act, 2023; or(g)the Collector referred to in section 3(g) of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013; or(h)the recognised stock exchange referred to in section 2(f) of the Securities Contracts (Regulation) Act, 1956; or(i)an officer of the Reserve Bank of India, constituted under section 3 of the Reserve Bank of India Act, 1934; or(j)a depository referred to in section 2(1)(e) of the Depositories Act, 1996; or(k)a prescribed reporting financial institution; or(l)any other person, as may be prescribed, who is responsible for registering, or, maintaining books of account or other document containing a record of any specified financial transaction or any reportable account, as prescribed, under any law in force, shall furnish a statement regarding such specified financial transaction or such reportable account, which is registered or recorded or maintained by him and information relating to which is relevant and required for this Act, to the income-tax authority or such other authority or agency, as may be prescribed.
