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of <h1>New Provision in Income-tax Act: Mandatory Tax Return Submissions for Specified Persons Effective June 1, 1987.</h1> Section 206 of the Income-tax Act is replaced by a new provision effective June 1, 1987, mandating that specified persons, including government offices, company officers, local authorities, public bodies, associations, private employers, and others responsible for tax deduction, must prepare and submit prescribed returns. These returns must be delivered to the designated income-tax authority within the specified timeframe after the financial year ends, in a prescribed form, verified as required, and containing the necessary details as outlined by the regulations.
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