I.T. (Seventeenth Amdt.) Rules, 2005

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.... the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962, (a) in Part VI, after rule 31AB, the following rule shall be inserted, namely : 31AC. Quarterly return of non-deduction of tax at source under section 206A.(1) The quarterly return to be furnished under sub-section (1) or sub-section (2) of section 206A shall be in Form No. 26QA and shall be verified in the manner indicated therein. (2) The quarterly return referred to in sub-rule (1) shall be furnished, (i)  to the Director General of Income-tax (Systems) or the person authorized by the Director General of Income-tax (Systems); (ii) on or before the 31st July, the 31st October, the 31st January and the 30th June follow....

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..............................................           (b)Branch/Division/Office/Unit ................................................................           (c)Address :(i) Flat/Premises No. ................................................................         (ii)Name of the premises/building ................................................................   (iii) Road/Street/Lane ................................................................ (iv) Area/location ................................................................   (v) Town/City/District .................

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.... (on computer media) Quarterly return for the quarter ended .............. of the Financial Year .............. in respect of payment of interest to residents without deduction of tax under section 206A   (a)  Name of the Payer : ...............................       (b)  TAN : ...............................       (c)  PAN : ...............................       (d)  Address :(i) Flat/Premises No. ...............................   (ii)  Name of the premises/building ............................... (iii) Road/Street/Lane ............................... (iv)  Area/location ...........................