Section 150 - Obligation to furnish information return.

150. (1) Any person, being— (a) a taxable person; or (b) a local authority or other public body or association; or (c) any authority of the State Government responsible for the collection of value added tax or sales tax or State excise duty or an authority of the Central Government responsible for the collection of excise duty or customs duty; or (d) an income tax

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1 Notifications/Circulars on Section 150

1 case laws on Section 150