Rules, the information referred to in
AIR read with Sec. 285BA of the Act, only a BANKING
COMPANY AND COOP. BANK are bound to furnish ... case, being a COOPERATIVE
SOCIETY, is not covered by Sec. 285BA of the Act. It is submitted
that the assessee came into existence originally
Registration Act, 1908 is 'person responsible within
the meaning of section 285BA of the Act, according to which, he is
required to file Annual ... Registrar Narapally, Hyd.
found is inaccurate/incomplete. Accordingly, notice u/s 285BA(4) was
issued to the assessee on 29/01/2016 requiring the assessee
required to file Annual Information
Return (AIR) under the provisions of section 285BA of the Act read
with Rule 114E of the Income Tax Rules ... Information Return (AIR) within the prescribed time
limit, as specified in section 285BA read with rule 114E of the
Income Tax Rules, and he noted
assessee comes to know about his responsibility with respect to 285BA
the said return has been filled within time specified in the notice ... assessee comes to know about his responsibility with respect to 285BA
the said return has been filled within time specified in the notice
285BA of t he Act, r eg a r d i ng transaction of sale
penalty under section 271FA
despite of this fact that as per section 285BA(5)
where a person who is required to furnish an annual
information ... impugned order has discussed in detail the provisions of section
285BA of the Income-tax Act, 1961, requiring the concerned person
to furnish an annual
furnishing of statement of financial transaction (AIR
information) as envisaged u/s.285BA of the Act. The appellant has directly
filed appeal before the Tribunal
with Rule 114E of the Income tax Rule 1962 read with section 285BA
of the Act. The due date for filing the statement of financial
Annual Information
Return furnished by the Kotak Mahindra Investments Ltd. u/s.285BA of the Act,
the assessee has made investment
connection with an information received from AIR u/s.285BA
of the Act. As per the information, assessee together with many others,
made investment
