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    <title>Prescribed persons for section 206</title>
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    <description>Prescribed persons for furnishing the return under section 206 are assigned for Government offices according to the relevant payment or administrative control. The rule names audit and pay accounts officers, treasury officers, heads of offices, disbursing officers, postmasters, defence and railway accounts officers, and certain overseas mission and tourist office officials. For a local authority, public body, or association, the return is to be furnished by the secretary, treasurer, manager, agent, or a notified person connected with management or administration.</description>
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