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Union of India - Section

Section 203AA in The Income Tax Act, 1961

203AA. [ Furnishing of statement of tax deducted. [Inserted by Act 23 of 2004, Section 46 (w.e.f. 1.4.2005).]

- The 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 ][1st day of April, 2008] [ Substituted by Act 21 of 2006, Section 45, for " 1st day of April, 2005" (w.e.f. 1.4.2006).][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. ] [Inserted by Act 23 of 2004, Section 46 (w.e.f. 1.4.2005).]