Statement of tax deducted: authorities must issue annual prescribed-form statements specifying amounts and prescribed particulars. Section 203AA requires the prescribed income-tax authority or an authorised person under section 200(3) to prepare and deliver, within the prescribed time after each financial year beginning on or after 1 April 2005, a prescribed-form statement to every person from whose income tax has been deducted or in respect of whose income tax has been paid, specifying the amount of tax deducted or paid and other prescribed particulars.