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DEDUCTION OF TAX AT SOURCE


31AB. Annual statement of tax deducted or collected or paid

The Director-General of Income-tax (Systems) or the person authorized by the Director-General of Income-tax (Systems) shall deliver,

(i) to every person from whose income the tax has been deducted; or

(ii) to the buyer referred to in sub-section (1) or, as the case may be, to the licensee or lessee referred to in sub-section (1C) of section 206C from whom the amount has been collected; or

(iii) to every person in respect of whose income the tax has been paid,

a statement referred to in section 203AA or the second proviso to sub-section (5) of section 206C, in Form No. 26AS by the 31st July following the financial year during which taxes were deducted or collected or paid.


 

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