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    <title>Substitution of new section for section 206</title>
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    <description>Substitution of section 206 requires prescribed persons, principal officers of companies, private employers and other persons responsible for tax deduction to prepare and, within the prescribed time after each financial year, deliver prescribed returns in prescribed form and verified in the prescribed manner to the prescribed income-tax authority, setting forth such particulars as may be prescribed.</description>
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      <description>Substitution of section 206 requires prescribed persons, principal officers of companies, private employers and other persons responsible for tax deduction to prepare and, within the prescribed time after each financial year, deliver prescribed returns in prescribed form and verified in the prescribed manner to the prescribed income-tax authority, setting forth such particulars as may be prescribed.</description>
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