Section 285BA : Obligation to furnish statement of financial transaction or reportable account.

285BA. (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 (16 of 1908); or (e) the registering authority…

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