(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 Post Master General as referred to in clause (j) of section 2 of the Indian Post Office Act, 1898; or(g)the Collector referred to in clause (g) of section 3 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 clause (f) of section 2 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 clause (e) of sub-section (1) of section 2 of the Depositories Act, 1996; or(k)a prescribed reporting financial institution,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 may be prescribed, under any law for the time being in force, shall furnish a statement in respect of 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 the purposes of this Act, to the income-tax authority or such other authority or agency as may be prescribed.
