Form No. 26 - Annual Return of deduction of tax under section 206 of the I.T. Act, 1961 in respect of all payments other than 'Salaries' for the year ending 31st March............. (Omitted)

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Annual return of tax deductions (Form 26) under section 206 was omitted, altering non-salary reporting requirements. The instrument prescribed Form 26 as the annual return for reporting tax deducted at source on all payments other than salaries under Section 206, to record aggregate deductee-wise details for the year ending 31 March; that provision was later omitted by Notification No. 83/2021, removing the specified form-based reporting requirement under the withholding regime.

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Provisions expressly mentioned in the judgment/order text.

Annual return of tax deductions (Form 26) under section 206 was omitted, altering non-salary reporting requirements.

The instrument prescribed Form 26 as the annual return for reporting tax deducted at source on all payments other than salaries under Section 206, to record aggregate deductee-wise details for the year ending 31 March; that provision was later omitted by Notification No. 83/2021, removing the specified form-based reporting requirement under the withholding regime.

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Form No. 26 - Annual Return of deduction of tax under section 206 of the I.T. Act, 1961 in respect of all payments other than 'Salaries' for the year ending 31st March............. (Omitted)

Annual return of tax deductions (Form 26) under section 206 was omitted, altering non-salary reporting requirements.

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Form No. 26 - Annual Return of deduction of tax under section 206 of the I.T. Act, 1961 in respect of all payments other than 'Salaries' for the year ending 31st March............. (Omitted)

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Annual return of tax deductions (Form 26) under section 206 was omitted, altering non-salary reporting requirements.

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