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Reporting of payments without deduction of tax requires financial institutions and co-operative societies to file prescribed returns. Every deductor must deliver a return for payments of interest to residents made without deduction of tax; this applies to financial institutions and co operative societies and may be extended by Central Government notification. The Board shall prescribe the return period, form and particulars, verification manner, timing and medium of delivery, authorised recipients, and other connected matters for such returns.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Reporting of payments without deduction of tax requires financial institutions and co-operative societies to file prescribed returns.</h1> Every deductor must deliver a return for payments of interest to residents made without deduction of tax; this applies to financial institutions and co operative societies and may be extended by Central Government notification. The Board shall prescribe the return period, form and particulars, verification manner, timing and medium of delivery, authorised recipients, and other connected matters for such returns.
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