Section 206B - Person paying dividend to certain residents without deduction of tax to furnish prescribed return [Omitted] - Income-tax Act, 1961

Person paying dividend to certain residents without deduction of tax to furnish prescribed return. 206B. 1 [****] ------------------- Notes :- 1. Omitted by the Finance (No. 2) Act, 1996, w.e.f. 1-10-1996 . Prior to its omission, section 206B, as inserted by the Finance (No. 2) Act, 1977, w.e.f. 1-10-1977 and later on amended by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988, read as under : 206B. Person paying dividend to certain residents without deduction of tax to furnish prescribed form.- 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 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.