Duty D11-EF7, published by Department of Revenue, Ministry of Finance [D11-EF7]

As at 7 September 2026. In force from 12 August 1988.

Record DEPA/1988/1549, published 12 August 1988. Synthetic record: the register composed these words to show what the department could publish. No department published them.

Cite: Duty DEPA/1988/1549, Department of Revenue, Ministry of Finance [D11-EF7]. Machine: D11-EF7.

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, Expenditure-tax Act, 1987 [S1V-G62].

Penalty provision: Section 13, Expenditure-tax Act, 1987 [S1V-GCP].

Published by: Department of Revenue, Ministry of Finance.

In force: from 12 August 1988.