(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; or(e) the registering authority empowered to register motor vehicles under Chapter IV […]

(1) Any person, being a reporting entity, as prescribed, in respect of a crypto-asset, shall furnish information in respect of a transaction of such crypto-asset in a statement, for such period, within such time, in such form and manner and to such income-tax authority, as prescribed.(2) Where the prescribed income-tax authority considers that the statement

(1) The prescribed income-tax authority or the person authorised by such authority, shall upload in the registered account of the assessee an annual information statement in such form and manner, within such time and along with such information, which is in the possession of an income-tax authority, as prescribed. (2) In sub-section (1), “registered account”

(1) Every constituent entity resident in India, shall, if it is constituent of an international group, the parent entity of which is not resident in India, notify the prescribed income-tax authority in the form and manner, on or before such date, as prescribed,—(a) whether it is the alternate reporting entity of the international group; or(b)

(1) If the Central Government is of the opinion that it is necessary or expedient in the public interest to publish the names of any assessees and any other particulars relating to any proceedings or prosecutions under this Act in respect of such assessees, it may publish such names and particulars in such manner as

(1) Any assessee, entitled or required to attend before any income-tax authority or the Appellate Tribunal in matters relating to the valuation of any asset, may attend through a registered valuer.(2) The provisions of sub-section (1) shall not apply, where the assessee is required to attend personally for examination on oath or affirmation under section

(1) The Principal Chief Commissioner or Chief Commissioner, or the Principal Director General or Director General, shall maintain a register of valuers in which the names and addresses of persons registered under sub-section (2) shall be entered.(2) Any person, possessing such qualification for valuing such class of assets, may apply to the Principal Chief Commissioner

(1) An assessee, entitled or required to attend before any income-tax authority or the Appellate Tribunal for any proceeding under this Act, may attend through an authorised representative. (2) The provisions of sub-section (1) shall not apply where an assessee is required to attend personally for examination on oath or affirmation under section 246. (3)

The amount of total income computed or any amount payable or refundable under this Act, shall be rounded off to the nearest multiple of ten rupees ignoring any part of a rupee consisting of paise and thereafter if such amount is not a multiple of ten, then—(a) such amount shall be increased to the next

A receipt shall be given for any money paid or recovered under this Act.