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<h1>Annual statement of tax deducted: requirement to deliver Form 26AS to taxpayers and payers following the financial year.</h1> The designated tax-system authority must deliver an annual statement in Form No. 26AS to persons from whose income tax was deducted, to buyers/licencees/lessees from whom tax was collected under section 206C, and to persons in respect of whose income tax was paid, reflecting amounts deducted, collected or paid and to be provided by the statutory annual deadline following the relevant financial year.