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of <h1>Rule 31AB Omitted: No More Annual Tax Statement in Form 26AS Required Since June 2020.</h1> Rule 31AB of the Income Tax Rules, 1962, which was omitted effective June 1, 2020, required the Director General of Income-tax (Systems) or an authorized person to deliver an annual statement of tax deducted, collected, or paid. This statement, in Form No. 26AS, was to be provided to individuals from whom tax was deducted, buyers or licensees from whom tax was collected, or individuals whose income tax was paid, by July 31 following the relevant financial year.
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