Section 31A(1)(b) in Income Tax Rules, 1962

[Cites 0, Cited by 0] [Section 31A(1)] [Section 31A] [Entire Act]

Union of India - Subsection

Section 31A(1)(b) in Income Tax Rules, 1962

(b)Statement of deduction of tax under sections 193 to 196D in-

(i)Form No. 27Q in respect of the deductee who is a non-resident not being a company or a foreign company or resident but not ordinarily resident; and

(ii)Form No. 26Q in respect of all other deductees.

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Union of India - Subsection

Section 31A(1)(b) in Income Tax Rules, 1962