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Union of India - Section
Section 3 in The Service Tax and Central Excise (Furnishing of Annual Information Return) Rules, 2016
3. Annual information return to be furnished.
- The information return required to be furnished under subsection (1) of section 15A of Central Excise Act, 1944 shall be furnished annually by every person mentioned in column (2) of the Table below in respect of all transactions of the nature and value specified in the corresponding entry in column (3) of the said Table, recorded or received by him during every financial year beginning on or after the 1st day of April, 2015, in the Form AIRF, along with the Annexure to the said Form, as specified in column (4) of the said Table, namely:-Table| Sl. No. | Class of person | Nature and value of transaction | Annexure to Form AIRF |
| (1) | (2) | (3) | (4) |
| 1 | An officer of the Reserve Bank of India constituted undersection 3 of the Reserve Bank of India Act, 1934, who is dulyauthorised by the Reserve Bank of India in this behalf. | Details of foreign remittances for the receipt of servicesdeclared under purpose codes, namely, S0017, S0205, S0207, S0211,S0213, S0402, S0403, S0404, S0502, S0602, S0603, S0604, S0701,S0702, S0703, S0801, S0802, S0803, S0804, S0901, S1002, S1003,S1005, S1006, S1007, S1008, S1009, S1101 for such entities whosevalue of remittances aggregates to more than fifty lakh rupees ina financial year to which the return pertains. | AIRA-I |
| 2 | An officer of a State Electricity Board or an electricitydistribution or transmission licensee under the Electricity Act2003, or any other entity entrusted with such functions by theCentral Government or State Government, who is duly authorised bysuch State Electricity Board or an electricity distribution ortransmission licensee or other entity, as the case may be. | Electricity consumed by such manufacturers, using an inductionfurnace or rolling mill to manufacture goods falling underSection XV of the First Schedule to the Central Excise TariffAct, 1985 (5 of 1986) whose aggregate value of clearances exceedsone hundred and fifty lakh rupees in the financial year to whichthe return pertains, as identified and intimated to him by thePrincipal Chief Commissioner or the Chief Commissioner of CentralExcise and Service Tax in-charge of the Central Excise or ServiceTax Zone, by the 30th June of the subsequent financial year. | AIRA-II |