return as a valid return. Explanation.—For the purposes of this sub-section, a return of income shall be regarded as defective unless ... certificate for tax deducted or collected was not furnished under section 203 or section 206C to the person furnishing his return of income; (b) such
cases in which tax has to be collected under the proviso to section 194B of the Income-tax Act, the collection shall be made ... cases in which tax has to be collected under section 206C of the Income-tax Act, the collection shall be made at the rates specified
section (2A) of section 200 of that Act or statement of collection of tax at source under sub-section (3A) of section 206C thereof ... section (3) of section 200 of that Act or statement of collection of tax at source under proviso to sub-section (3) of section 206C
cases in which tax has to be collected under the proviso to section 194B of the Income-tax Act, the collection shall be made ... cases in which tax has to be collected under section 206C of the Income-tax Act, the collection shall be made at the rates specified
Section 206C in The Income Tax Act, 1961
206C. Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap ... such amount as income-tax:] [ Substituted by Act 18 of 1992, Section 79, for sub-Section (1) (w.e.f. 1.4.1992).] [TABLE
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under sub-section (1A) of section 201 on the amount of tax specified in the intimation issued under sub-section (1) of section 200A ... Notwithstanding anything contained in sub-section (2), where interest is charged under sub-section (7) of section 206C on the amount of tax specified
time prescribed in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C, he shall be liable ... section shall apply to a statement referred to in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C
person referred to in sub-clause (v/7) of clause (31) of section 2 of the Income-tax Act, or co-operative society or firm ... cases in which tax has to be collected under section 206C of the Income-tax Act, the collection shall be made at the rates specified
rates specified in those sections and in cases in which tax is to be deducted under sections 194C, 194EE, 194F, 194G, 194-I, 194J, 194K ... cases in which tax has to be collected under section 206C or under the proviso to section 194B of the Income-tax Act, the collection
section (2A) or sub-section (3) of section 200 or the proviso to sub-section (3) or under sub-section (3A) of section 206C] [ Inserted ... prescribed under sub-section (2A) of section 200 or sub-section (3A) of section 206C,] [Inserted by Finance Act, 2015 (No. 20 of 2015), dated
