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of <h1>Section 203AA: Tax authorities must issue annual statements of tax deducted/paid from April 2005 onwards.</h1> Section 203AA, inserted into the Income-tax Act by the Finance (No. 2) Act, 2004, mandates that the prescribed income-tax authority or an authorized person must prepare and deliver a statement of tax deducted or paid. This statement should be provided to every individual from whose income tax has been deducted or paid, including other prescribed details. This requirement applies from the financial year starting April 1, 2005, and must be completed within the prescribed timeframe after each financial year's end.
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