(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 provision of information by digital means as described in sub-section (1) shall include the following matters, namely: -

(a)   uploading of data to the Board's system;

(b)   data sharing in the Board's digital or electronic system;

(c)   providing authority to access the intended digital or electronic information system.