Rule – 31AA, Statement of collection of tax under proviso to sub-section (3) of section 206C
March 21, 2018Rule – 31AC, Maintenance of particulars of time deposits by a banking company for furnishing quarterly return under section 206A
March 21, 2018
31AB. 4[The Director General of Income-tax (Systems) or the person authorised by the Director General of Income-tax (Systems)] shall deliver,—
| (i) | to every person from whose income the tax has been deducted; or | |
| (ii) | to the buyer referred to in sub-section (1) or, as the case may be, to the licencee or lessee referred to in sub-section (1C) of section 206C from whom the amount has been collected; or | |
| (iii) | to every person in respect of whose income the tax has been paid, |
5[a statement referred to in section 203AA or the second proviso to sub-section (5) of section 206C, in Form No. 26AS by the 31st July] following the financial year during which taxes were deducted or collected or paid.]
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