Duty D11-ZT6, published by Department of Revenue, Ministry of Finance [D11-ZT6]

As at 7 September 2026. In force from 25 April 2015.

Record DEPA/2015/0090, published 25 April 2015. Synthetic record: the register composed these words to show what the department could publish. No department published them.

Cite: Duty DEPA/2015/0090, Department of Revenue, Ministry of Finance [D11-ZT6]. Machine: D11-ZT6.

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, Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 [S26-YR0].

Penalty provision: Section 28, Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 [S26-ZDB].

Published by: Department of Revenue, Ministry of Finance.

In force: from 25 April 2015.