Section 285BA Income Tax Act- Statement of financial transaction or reportable account
Section 285BA of Income Tax Act 1961 ( updated till Finance Act 2017 ) 1[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… Read More »