Section 203AA:
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.
Notes:
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).