Annual Information Return under Income Tax Act
Section 285BA of the Income Tax Act, 1961, read with Rule 114E of the Income Tax Rules 1962, mandates the filing of Annual Information Return (AIR) in respect of specified financial transactions carried out during the period from 01/04/2015 to 31/03/2016 upto 31st day of August 2016.Following class of companies are required to file Annual Information …