INDIA CODE
Type a request or start a voice turn

The register holds dated texts. A date set here selects the text it holds for that day, on the pages that hold one.

Duty D10-S8Q, published by Department of Revenue, Ministry of Finance [D10-S8Q]

As at 7 September 2026. In force from 27 December 1958.

Record DEPA/1958/1563, published 27 December 1958. Synthetic record: the register composed these words to show what the department could publish. No department published them.

Cite: Duty DEPA/1958/1563, Department of Revenue, Ministry of Finance [D10-S8Q]. Machine: D10-S8Q.

Addressee: Every person responsible for paying.

Required: Maintain records and registers of the payment of sums liable to deduction; preserve for five years; furnish the annual return in Form 26AS.

Period: thirty days from the end of every financial year.

Form: Form 26AS.

Source: Section 7, Gift-tax Act, 1958 [S1E-VPQ].

Penalty provision: Section 59, Gift-tax Act, 1958 [S1E-XAJ].

Published by: Department of Revenue, Ministry of Finance.

In force: from 27 December 1958.

Duty D10-S8Q, published by Department of Revenue, Ministry of Finance [D10-S8Q]