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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 206A: Quarterly Returns Required for Interest Payments Without Tax Deduction by Banks and Companies</h1> Section 206A, introduced by the Finance Act of 2005, mandates that banking companies, co-operative societies, or public companies paying interest up to five thousand rupees to residents without tax deduction must submit quarterly returns. These returns, covering periods ending on June 30, September 30, December 31, and March 31, should be delivered to the designated income-tax authority in a prescribed format using computer-readable media. Additionally, the Central Government may require other entities paying income subject to tax deduction at source to also submit quarterly returns in a similar manner, as notified in the Official Gazette.
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