Dividend payer reporting requirement: annual return listing recipients and dividend amounts where tax was not deducted is mandated. A statutory obligation requires any person responsible for paying dividends to prepare and deliver, within thirty days from the 31st day of March each year, a prescribed and verified return to the Income-tax Officer showing the name and address of each person who furnished the specified statement, the amount of dividend paid or distributed to each such person during the financial year, and such other prescribed particulars where dividends under the withholding provisions were paid without deduction of tax.
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.
Dividend payer reporting requirement: annual return listing recipients and dividend amounts where tax was not deducted is mandated.
A statutory obligation requires any person responsible for paying dividends to prepare and deliver, within thirty days from the 31st day of March each year, a prescribed and verified return to the Income-tax Officer showing the name and address of each person who furnished the specified statement, the amount of dividend paid or distributed to each such person during the financial year, and such other prescribed particulars where dividends under the withholding provisions were paid without deduction of tax.
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