The meaning of any information under section 92D of the Income Tax Act is not defined in the act itself. But we can take guidance from decisions by various high courts. Here are excerpts of courts orders in which the Hon’ble High Court tried to explain the meaning of any information.
Meaning of any information defined by court
The phrase ‘any information’ used in section 92D of the Income Tax Act came up before hon’ble Delhi high court in DY. CIT vs. Leroy Somer & Controls (India) (P.) Ltd.  143 TTJ (Delhi) 285 and it explained.
Meaning: In terms of provisions of section 92d(3), the assessing officer may require (from any person) any information or document as may be prescribed. The word ‘any’ information or document does not mean ‘all’ the documents prescribed under rule 10d of the income-tax rules, 1962. 196
Section 92D of Income Tax Act
Maintenance, keeping and furnishing of information and document by certain persons.
92D. (1) Every person,—
(i) who has entered into an international transaction or specified domestic transaction shall keep and maintain such information and document in respect thereof as may be prescribed;
(ii) being a constituent entity of an international group, shall keep and maintain such information and document in respect of an international group as may be prescribed.
Explanation.—For the purposes of this clause,—
(A) “constituent entity” shall have the meaning assigned to it in clause (d) of sub-section (9) of section 286;
(B) “international group” shall have the meaning assigned to it in clause (g) of sub-section (9) of section 286.
(2) Without prejudice to the provisions contained in sub-section (1), the Board may prescribe the period for which the information and document shall be kept and maintained under the said sub-section.
(3) The Assessing Officer or the Commissioner (Appeals) may, in the course of any proceeding under this Act, require any person referred to in clause (i) of sub-section (1) to furnish any information or document referred therein, within a period of thirty days from the date of receipt of a notice issued in this regard:
Provided that the Assessing Officer or the Commissioner (Appeals) may, on an application made by such person, extend the period of thirty days by a further period not exceeding thirty days.
(4) The person referred to in clause (ii) of sub-section (1) shall furnish the information and document referred therein to the authority prescribed under sub-section (1) of section 286, in such manner, on or before such date, as may be prescribed].
In this article, you can get guidance from high courts on the meaning of any information under section 92D of the Income Tax Act.
Updated up to Finance Act 2021