Who is obligated to furnish Annual Information Return

Any individual who falls under as any of the following categories is obligated to furnish Annual Information Return

1. an assessee; or
2. a prescribed person at an office of Government organization; or
3. a local authority
4. other public body
5. an association; or
6. the Registrar or Sub-Registrar who has been appointed vide sec 6 of the Registration Act, 1908; or
7. the registering authority empowered to register motor vehicles; or
8. the Post Master General; or
9. the Collector referred to in section 3(c) of the Land Acquisition Act, 1894; or
10. the recognised stock exchange referred to in section 2(f) of the Securities Contracts (Regulation) Act, 1956; or
11. an officer of the RBI, constituted under section 3 of the Reserve Bank of India Act, 1934; or
12. a depository referred to in section 2(1)(e) of the Depositories Act, 1996,

one who stands responsible for registering, or, maintaining books of account or other documents containing a record of any specified financial transaction, shall furnish an annual information return in Form No.61A and information required for the purposes of this Act, to the CIT (Central Information Branch) or NSDL.