1. Omitted by the Income-tax (Eleventh Amendment) Rules, 2020, w.e.f. 1-6-2020. Prior to its omission, rule 31AB was inserted by the Income-tax (Tenth Amendment) Rules, 2005, w.e.f. 30-3-2005 and later on amended by the Income-tax (Nineteenth Amendment) Rules, 2005, w.e.f. 30-6-2005, read as under :
Annual statement of tax deducted or collected or paid.—The Director General of Income-tax (Systems) or the person authorised by the Director General of Income-tax (Systems)] shall deliver,—
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."