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[Cites 0, Cited by 25] [Section 133] [Entire Act]

Union of India - Subsection

Section 133(4) in The Income Tax Act, 1961

(4)require any assessee to furnish a statement of the names and addresses of all persons to whom he has paid in any previous year rent, interest, commission, royalty or brokerage, or any annuity, not being any annuity taxable under the head "Salaries" amounting to more than [one thousand rupees, or such higher amount as may be prescribed] [ Substituted by Act 4 of 1988, Section 39, for " four hundred rupees" (w.e.f. 1.4.1989).] together with particulars of all such payments made;