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        F. Acts / Amendment Acts

        Section 62 - Amendment of section 206

        Finance (No. 2) Act, 1991
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Tax reporting formalities clarified: preparation and delivery of year end documents must be completed within the prescribed time. Amendment clarifies that the relevant person 'shall, within the prescribed time after the end of each financial year, prepare and deliver or cause to be delivered' the documents, making preparation and delivery distinct obligations to be performed within the prescribed period.
                          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.

                                Tax reporting formalities clarified: preparation and delivery of year end documents must be completed within the prescribed time.

                                Amendment clarifies that the relevant person "shall, within the prescribed time after the end of each financial year, prepare and deliver or cause to be delivered" the documents, making preparation and delivery distinct obligations to be performed within the prescribed period.


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