Quarterly return requirement for interest payments without tax deduction: specified payers must file verified electronic reports to tax authorities. Section 206A requires specified payers of interest to residents without tax deduction to prepare and deliver quarterly returns to the prescribed income-tax authority in the prescribed form, duly verified and within prescribed time limits, on approved computer-readable media. The Central Government may extend this quarterly return requirement by notification to other persons responsible for payments liable to deduction under Chapter XVII, subject to the same form, verification, time and electronic submission requirements.