108A . Obligation to furnish information . — (1) Any person, being— — LIST OF AMENDING ACTS

5 [108A . Obligation to furnish information . — (1) Any person, being— (a) a local authority or other public body or association; or (b) any authority of the State Government responsible for the collection of value added tax or sales tax or any other tax relating to the goods or services; or (c) an income-tax authority appointed under the provisions of the Income tax Act, 1961 (43 of 1961); or (d) a Banking company within the meaning of clause (a) of section 45A of the Reserve Bank of India Act, 1934 (2 of 1934); or (e) a co-operative bank within the meaning of clause (dd) of section 2 of the Deposit Insurance and Credit Guarantee Corporation Act,1961 (45 of 1961); or (f) a financial institution within the meaning of clause (c), or a non-banking financial company within the meaning of clause (f), of section 45-I of the Reserve Bank of India Act,1934 (2 of 1934); or

Section 5