|  Furnishing  of Information 4. For  the purpose of sub-section (2) of section 21, the income-tax authority referred  to in sub-section (1) of the section 285BA of Income-tax Act, 1961 (43 of 1961)  or such other authority or agency which is prescribed under sub-section (1) of  section 285BA shall electronically transmit a copy of statement received by it  under sub-section (1) of section 285BA of that Act to the Initiating Officer or  such authority or agency authorised by the Initiating Officer on or before  fifteen days from the end of the month in which said statement is received. |