Duty D11-3Q3, published by Department of Revenue, Ministry of Finance [D11-3Q3]

As at 7 September 2026. In force from 17 July 1972.

Record DEPA/1972/0227, published 17 July 1972. Synthetic record: the register composed these words to show what the department could publish. No department published them.

Cite: Duty DEPA/1972/0227, Department of Revenue, Ministry of Finance [D11-3Q3]. Machine: D11-3Q3.

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, Taxation Laws (Extension to Jammu and Kashmir) Act, 1972 [S1N-G93].

Penalty provision: Section 57, Taxation Laws (Extension to Jammu and Kashmir) Act, 1972 [S1N-HV6].

Published by: Department of Revenue, Ministry of Finance.

In force: from 17 July 1972.