COLLECTION AND RECOVERY OF TAX A.—GeneralCentral
Section 206B of The Income Tax Act 1961 in hindi
prescribed return].—Omitted by the Finance (No. 2) Act, 1996(33 of 1996), s. 51(w.e.f. 1-10-1996).
↩1.Ins. by Act 18 of 2005, s. 52 (w.e.f. 1-6-2005).
↩2.Subs. by Act 22 of 2007, s. 60, for “not exceeding five thousand rupees” (w.e.f. 1-6-2007).
↩3.Subs. by Act 33 of 2009, s. 68, for “quarterly returns for the period ending on the 30th June, the 30th September, the 31st December and the 31st March in each financial year” (w.e.f. 1-10-2009).
↩4.Subs. by s. 68, ibid., for “quarterly returns” (w.e.f. 1-10-2009).
↩5.Ins. by s. 69, ibid. (w.e.f. 1-4-2010).
↩6.Subs. by Act 28 of 2016, s. 87, for sub-section (7) (w.e.f. 1-6-2016).
1[BB.—Collection at source
Summary
- prescribed return]., Omitted by the Finance (No. 2) Act, 1996(33 of 1996), s. 51(w.e.f. 1-10-1996). 1.
- Ins. by Act 18 of 2005, s. 52 (w.e.f. 1-6-2005). 2.
- Subs. by Act 22 of 2007, s. 60, for “not exceeding five thousand rupees” (w.e.f. 1-6-2007). 3.
- Subs. by Act 33 of 2009, s. 68, for “quarterly.