https://www.taxtmi.com/acts?id=53605 A declaration under section 393(6) must be furnished in Form No. 121, either electronically after verification or in paper form. The payer must assign a unique identification number to each declaration received during every quarter and include the declaration particulars and number in the quarterly tax deduction statement, even if no tax was deducted. The declaration may be required by an income-tax authority within seven years from the end of the relevant tax year for verification or proceedings. en-us Sat, 21 Mar 2026 09:41:40 +0530 Wed, 08 Apr 2026 10:11:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53605 A declaration under section 393(6) must be furnished in Form No. 121, either electronically after verification or in paper form. The payer must assign a unique identification number to each declaration received during every quarter and include the declaration particulars and number in the quarterly tax deduction statement, even if no tax was deducted. The declaration may be required by an income-tax authority within seven years from the end of the relevant tax year for verification or proceedings. Act-Rules Income Tax Sat, 21 Mar 2026 09:41:40 +0530 https://www.taxtmi.com/acts?id=53605