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[Cites 0, Cited by 124] [Section 31] [Entire Act]

Union of India - Subsection

Section 31(3) in Income Tax Rules, 1962

(3)The certificates in Forms specified in column (2) of the Table below shall be furnished to the employee or the payee, as the case may be, as per the periodicity specified in the corresponding entry in column (3) and by the time specified in the corresponding entry in column (4) of the said Table:-
Sl. No. Form No. Periodicity Due date
(1) (2) (3) (4)
1. 16 Annual By Substituted for "31st day of May"by the Income-tax (Tenth Amendment) Rules, 2017, w.e.f.2-6-2017.15th day of June of the financial year immediatelyfollowing the financial year in which the income was paid and taxdeducted.
2. 16A Quarterly Within fifteen days from the due date forfurnishing the statement of tax deducted at source under rule31A.