Person paying dividend to certain residents without deduction of tax to furnish prescribed return
17[Person paying dividend to certain residents without deduction of tax to furnish prescribed return.
206B.18 Any 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 Income-tax 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.]