Statement filing obligation for payments made without TDS requires prescribed form, verification and delivery to tax authority. Section 206A requires specified payers to prepare, verify and deliver a prescribed statement when paying income to residents without TDS, with form, content, period and delivery to the prescribed income tax authority or authorised person as prescribed.
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Provisions expressly mentioned in the judgment/order text.
Statement filing obligation for payments made without TDS requires prescribed form, verification and delivery to tax authority.
Section 206A requires specified payers to prepare, verify and deliver a prescribed statement when paying income to residents without TDS, with form, content, period and delivery to the prescribed income tax authority or authorised person as prescribed.
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