203AA Income Tax Act - Furnishing of statement of tax deducted

Section 203aa of Income Tax Act 1961 - Furnishing of statement of tax deducted

1The prescribed income-tax authority or the person authorised by such authority referred to in sub-section (3) of section 200, shall, within the prescribed time after the end of each financial year beginning on or after the 2 1st day of April, 2008 prepare and deliver to every person from whose income the tax has been deducted or in respect of whose income the tax has been paid a statement in the prescribed form specifying the amount of tax deducted or paid and such other particulars as may be prescribed.
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1. Ins. by Act 23 of 2004, s. 46 (w.e.f. 1-4-2005).

2. Subs. by Act 21 of 2006, s. 45, for "1st day of April, 2005" (w.e.f. 1-4-2006).