Filing obligation for tax deductors: mandated annual prescribed returns to the income-tax authority after each financial year. Substitution of section 206 requires prescribed persons, principal officers of companies, private employers and other persons responsible for tax deduction to prepare and, within the prescribed time after each financial year, deliver prescribed returns in prescribed form and verified in the prescribed manner to the prescribed income-tax authority, setting forth such particulars as may be prescribed.
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.
Filing obligation for tax deductors: mandated annual prescribed returns to the income-tax authority after each financial year.
Substitution of section 206 requires prescribed persons, principal officers of companies, private employers and other persons responsible for tax deduction to prepare and, within the prescribed time after each financial year, deliver prescribed returns in prescribed form and verified in the prescribed manner to the prescribed income-tax authority, setting forth such particulars as may be prescribed.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
