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<h1>Section 206B Omitted: Annual payer return requirement for dividend recipients removed, previously required 30-day filing</h1> Section 206B has been omitted; historically it required any payer of certain dividends to prepare and, within 30 days from March 31 each year, deliver to the assessing officer a prescribed, verified annual return listing each recipient who had furnished a statement under the first proviso to section 194, the amount of dividend paid or distributed to each such recipient during the financial year, and other prescribed particulars. The provision was inserted in 1977, substituted in 1988, and omitted effective 1 October 1996.