Form No. 26QA - Quarterly return for the quarter ended June / September / December / March (tick whichever applicable of the financial year in respect of payment of interest to residents without deduction of tax under Section 206A
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Tax reporting for interest payments under Section 206A requires quarterly submission of detailed payer and deposit data. Form No. 26QA, required under Section 206A, obliges payers to report quarterly interest payments to residents where tax was not deducted, by providing payer TAN, recipient PAN or Aadhaar (or NA), financial and assessment year, payer contact and bank particulars, and deposit-level details including amounts, reference numbers, interest paid or credited, and coded reasons for exclusion from the next quarter's return.
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 for interest payments under Section 206A requires quarterly submission of detailed payer and deposit data.
Form No. 26QA, required under Section 206A, obliges payers to report quarterly interest payments to residents where tax was not deducted, by providing payer TAN, recipient PAN or Aadhaar (or NA), financial and assessment year, payer contact and bank particulars, and deposit-level details including amounts, reference numbers, interest paid or credited, and coded reasons for exclusion from the next quarter's return.
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