Duty D11-5EC, published by Department of Revenue, Ministry of Finance [D11-5EC]

As at 6 September 2026. In force from 7 January 1975.

Record DEPA/1975/0382, published 7 January 1975. Synthetic record: the register composed these words to show what the department could publish. No department published them.

Cite: Duty DEPA/1975/0382, Department of Revenue, Ministry of Finance [D11-5EC]. Machine: D11-5EC.

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, Interest-tax Act, 1974 [S1P-4FD].

Penalty provision: Section 52, Interest-tax Act, 1974 [S1P-5WA].

Published by: Department of Revenue, Ministry of Finance.

In force: from 7 January 1975.