Section 206

Person paying salary to furnish prescribed return.

206. (1) The prescribed person^* in the case of every office of the Government, the principal officer in the case of every company, the prescribed person in the case of every local authority or other public body or association, and every private employer shall prepare, and within thirty days from the 31st day of March in each year, deliver or cause to be delivered to the Income-tax Officer in the prescribed form† and verified in the prescribed manner, a return in writing showing—

(a) the name and, so far as it is known, the address of every person who was receiving on the 31st day of March, or has received or to whom was due during the year ending on that date, from the Government, company, authority, body, association or private employer, as the case may be, any income chargeable under the head "Salaries" of such amount as may be prescribed ;

(b) the amount of the income so received by or so due to each such person, and the time or times at which the same was paid or due, as the case may be ;

(c) the amount deducted in respect of income-tax from the income of each such person.

(2) Where an employer deducts from the emoluments paid to an employee or pays on his behalf any contributions of that employee to an approved superannuation fund, he shall include all such deductions or payments in the return which he is required to furnish under this section.

 

 

 

[As Amended by the Finance (No. 2) Act, 1977]