https://www.taxtmi.com/circulars?id=10010 Persons deducting tax at source from dividends under Section 194 must send a prescribed statement (Form No.26) to the Income-tax Officer assessing the company. That statement must be furnished within fourteen days of the date of deduction, and authorities have directed strict enforcement of this timing requirement. en-us Sat, 24 Mar 1973 00:00:00 +0530 Mon, 13 Jun 2011 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10010 Persons deducting tax at source from dividends under Section 194 must send a prescribed statement (Form No.26) to the Income-tax Officer assessing the company. That statement must be furnished within fourteen days of the date of deduction, and authorities have directed strict enforcement of this timing requirement. Circulars Income Tax Sat, 24 Mar 1973 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10010