Section 206A - Furnishing of statement in respect of payment of any income to residents without TDS

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..... e society or (iii) Public company referred to in the proviso to section 194A(3)(i) responsible for paying to a resident any income not exceeding Rs. 40,000, in case where the payer is a banking company or a co-operative society, and Rs. 5,000 in any other case by way of interest (other than interest on securities), shall prepare such statement in such form, containing such particulars, for such pe .....

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..... the authorised person referred to in section 206A(1). Section 206A (3) : Correction Statement to be furnished for rectification of mistake. The person responsible for paying to a resident any income referred to in section 206A(1) or (2) may also deliver to the income-tax authority referred to in section 206A(1), a correction statement for rectification of any mistake or to add, delete or update th .....

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