(5)The Central Government may, by rules prescribe—(a)the persons referred to in sub-section (1) to be registered with the prescribed income-tax authority;(b)the nature of information and the manner in which such information shall be maintained by the persons referred to in clause (a); and(c)the due diligence to be carried out by the persons referred to in sub-section (1) for the purpose of identification of any crypto-asset user or owner.
