(1) The Board may, by notification in the 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) For the purpose of sub-section (1), furnishing information 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;

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