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of <h1>Banking Companies Required to Submit Quarterly Return on Time Deposits via Form 26QAA Under Section 206A</h1> Banking companies must submit a quarterly return concerning time deposits under section 206A using Form No. 26QAA, verified as specified. This return is due to the Director General of Income-tax (Investigation) in New Delhi by the end of July, October, January, and June for each financial quarter. The submission should include both Parts A and B of Form No. 26QAA on a CD-ROM or DVD, with Part A also on paper. The responsible party must ensure data is virus-free and provide software for decompression if data compression is used. Time deposits exclude recurring deposits.
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