Income Tax Department

Ministry of Finance, Government of India

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Section 206B

Person paying dividend to certain residents without deduction of tax to furnish prescribed return

Section

Section Number

206B

Chapter

CHAPTER XVII - COLLECTION AND RECOVERY OF TAX

Act

Income-tax Act, 1961

Year

1987

Person paying dividend to certain residents without deduction of tax to furnish prescribed return

Person paying dividend to certain residents without deduction of tax to furnish prescribed return

29[Person paying dividend to certain residents without deduction of tax to furnish prescribed return.

206B. 30Any person responsible for paying any dividend referred to in section 194 shall prepare, and within thirty days from the 31st day of March in each year, deliver or cause to be delivered to the 28a[Assessing] Officer in the prescribed form and verified in the prescribed manner, a return in writing showing—

(a) the name and address of every person who has furnished to him a statement under the first proviso to section 194 ;

(b) the amount of the dividend paid or distributed during the financial year to each such person ; and

(c) such other particulars as may be prescribed.]

 

29. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 1-10-1977.

30. See rule 37B and Form No. 27B.

28a. Substituted for "Income-tax" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.

 

 

[AS AMENDED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987]

Footnotes