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26QAA Quarterly return under section 206A for the quarter ended June/September/December/March (tick whichever applicable) of the Financial Year - Income Tax

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1. Section 206A - Furnishing of statement in respect of payment of any income to residents without deduction of tax - Income-tax Act, 1961
2. Rule 31ACA - Quarterly return under section 206A - Income-tax Rules, 1962