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    <title>Quarterly return under section 206A</title>
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    <description>Quarterly return by a banking company in respect of time deposits must be furnished in Form No. 26QAA to the Director General of Income-tax (Investigation), New Delhi, or an authorised person, by the specified quarterly due dates. The return comprising Part A and Part B must be filed on a CD-ROM or DVD with Part A on paper, and any compression or backup utility used must be supplied with a clean and virus-free data certificate. Time deposits exclude recurring deposits and are repayable on the expiry of fixed periods.</description>
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      <description>Quarterly return by a banking company in respect of time deposits must be furnished in Form No. 26QAA to the Director General of Income-tax (Investigation), New Delhi, or an authorised person, by the specified quarterly due dates. The return comprising Part A and Part B must be filed on a CD-ROM or DVD with Part A on paper, and any compression or backup utility used must be supplied with a clean and virus-free data certificate. Time deposits exclude recurring deposits and are repayable on the expiry of fixed periods.</description>
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