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[Cites 0, Cited by 25] [Section 197A] [Entire Act]

Union of India - Subsection

Section 197A(2) in The Income Tax Act, 1961

(2)[ The person responsible for paying any income of the nature referred to in sub-section (1) ] [ Inserted by Act 28 of 2005, Section 27 and Schedule II (w.e.f. 10.2.2006).][or sub-section (1-A)] [ Inserted by Act 18 of 1992, Section 77 (w.e.f. 1.6.1992).][or sub-section (1-C)] [ Inserted by Act 32 of 2003, Section 85 (w.e.f. 1.6.2003).][shall deliver or cause to be delivered to the ] [ Inserted by Act 28 of 2005, Section 27 and Schedule II (w.e.f. 10.2.2006).] [Chief Commissioner or Commissioner] [ Substituted by Act 4 of 1988, Section 2, for " Commissioner" (w.e.f. 1.4.1988).] one copy of the declaration referred to in sub-section (1) [or sub-section (1-A)] [ Inserted by Act 18 of 1992, Section 77 (w.e.f. 1.6.1992).][or sub-section (1-C)] [Inserted by Act 32 of 2003, Section 85 (w.e.f. 1.6.2003).] [on or before the seventh day of the month next following the month in which the declaration is furnished to him.] [ Inserted by Act 28 of 2005, Section 27 and Schedule II (w.e.f. 10.2.2006).]