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After the government publishes a reliable translated text in English through an official gazette, we will incorporate the Authentic English Text here.

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113A.Automatic furnishing of information: 

(1) The Board may, by a notice in official gazette, require any authority, person or entity to furnish in digital manner to the Board or any income tax authority specified by the Board, any information including information regarding assets, liabilities, income, expenses and transactions in respect of any class of persons.

(2) The information mentioned in sub-section (1) shall be furnished in such digital manner as may be specified in the notice.

(3) For the purpose of this section, furnishing in digital manner includes-

(a) uploading data in the system of the Board;

(b) sharing data to the digital or electronic system of the Board; and

(c) enabling digital or electronic access to the intended system.