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    <title>I.T. (Seventeenth Amdt.) Rules, 2005</title>
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    <description>Insertion of rule 31AC mandates a verified quarterly return in Form 26QA for interest paid or credited to residents without deduction of tax, to be furnished to the Director General of Income-tax (Systems) or an authorised person by specified quarterly due dates. Part A of the form captures payer identifiers (TAN, PAN, assessment and financial year), totals and verification by the principal officer; Part B (computer media) requires payer details and transaction-level fields for each payee, including name, PAN or NA, deposit and interest particulars, reference numbers, dates, amounts and payee address.</description>
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