(1)Every person responsible for deduction of tax under Chapter XVII-B, shall, in accordance with the provisions of sub-section (3) of section 200, deliver, or cause to be delivered, the following quarterly statements to the Director General of Income-tax (Systems) or the person authorised by the Director General of Income-tax (Systems), namely:-(a)Statement of deduction of tax under section 192 in Form No. 24Q;(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.
