15A. Obligation to furnish information return . — (1) Any person, being— — THE CENTRAL EXCISE ACT, 1944

2 [15A. Obligation to furnish information return . — (1) Any person, being— (a) an assessee; 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 (d) an income tax authority appointed under the provisions of the Income Tax Act, 1961 (43 of 1961); or (e) a banking company within the meaning of clause (a) of Section 45-A of the Reserve Bank of India Act, 1934 (2 of 1934); or (f) a State Electricity Board or an electricity distribution or transmission licensee under the Electricity Act, 2003 (36 of 2003), or any other entity entrusted, as the case may be, with such functions by the Central Government or the State Government; or (g) the Registrar or Sub-Registrar appointed under Section 6 of the Registration Act, 1908 (16 of 1908); or (h) a Registrar within the meaning of the Companies Act, 2013 (18 of 2013); or (i) the registering authority empowered to register motor vehicles under Chapter IV of the Motor Vehicles Act, 1988 (59 of 1988); or (j) the Collector referred to in clause (c) of Section 3 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 (30 of 2013); or (k) the recognised stock exchange referred to in clause (f) of Section 2 of the Securities Contracts (Regulation) Act, 1956 (42 of 1956); or (l) a depository referred to in clause (e) of sub-section (1) of Section 2 of the Depositories Act, 1996 (22 of 1996); or