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Section 206A - Furnishing of statement in respect of payment of any income to residents without TDS
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....ty or (iii) Public company referred to in the proviso to section 194A(3)(i) responsible for paying to a resident any income not exceeding Rs. 40,000, in case where the payer is a banking company or a co-operative society, and Rs. 5,000 in any other case by way of interest (other than interest on securities), shall prepare such statement in such form, containing such particulars, for such pe....