Dividend payer return obligation required disclosure of recipient identities and dividend amounts to assessing officer under prior tax rules. Section 206B imposed an annual return obligation on persons paying dividends to deliver a prescribed, verified return to the Assessing Officer listing ... Summary
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Dividend payer return obligation required disclosure of recipient identities and dividend amounts to assessing officer under prior tax rules.
Section 206B imposed an annual return obligation on persons paying dividends to deliver a prescribed, verified return to the Assessing Officer listing recipients who furnished statements under the dividend deduction provision, stating the dividend amount paid to each and other prescribed particulars.
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