Section 206BCentral Act

Section 206B: Person paying dividend to certain residents without deduction of tax to furnish prescribed return

The Income-tax Act, 1961

Person paying dividend to certain residents without deduction of tax to furnish prescribed return.

- [Omitted by the Finance (No. 2) Act, 1996 (33 of 1996), section 51 (w.e.f. 1-10-1996).][BB.-Collection at source] [ Inserted by Act 26 of 1988, Section 40 (w.e.f. 1.6.1988).]

Sec 206AB — Special provision for deduction of tax at source for non-filers of income-tax return

Sec 206C — Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc

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