Statement of deduction or collection of tax at source under section 397(3)(b)

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.... of the following Table, shall, as per section 397(3)(b), deliver, or cause to be delivered, to the Director General of Income-tax (Systems) or the person authorised by him, the quarterly statements in the Form as referred to in column C thereof: Table SI.No. Section under which tax deducted, paid or collected Form A B C 1 Section 392 [other than section 392(7)] and sect....

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....eliver or cause to be delivered, a quarterly statement of such transactions in Form No. 142. (3) The exchange referred to in sub-rule (2) shall, at the time of preparing the quarterly statement in Form No. 142, furnish particulars of the amount paid or credited, on which tax was not deducted in accordance with guidelines issued under section 400(2). (4) The statements referred to in sub-rule....

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....hirty days from the end of the month in which the deduction is made by the person responsible for deduction of tax under the following sections: (a) section 393(1) [Table SI. No. (2)(i)]; (b) section 393(1) [Table SI. No. (3)(i)]; (c) section 393(1) [Table SI. No. (6)(ii)]; and (d) section 393(1) [Table SI. No. (8)(vi)]. (6) A claim for refund, for the sum pa....

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....he average rate of deduction of tax during the preceding three years; and (f) the amount of tax deducted on repayment. (8) A duly-signed verification in the following Form shall be annexed to the statement referred to in sub-rule (1): FORM OF VERIFICATION We/I, the trustee(s) of the above named fund, do declare that what is stated in the above statement is true to the best of our....