Duty D12-4TX, published by Department of Revenue, Ministry of Finance [D12-4TX]

As at 7 September 2026. In force from 9 October 2020.

Record DEPA/2020/1358, published 9 October 2020. Synthetic record: the register composed these words to show what the department could publish. No department published them.

Cite: Duty DEPA/2020/1358, Department of Revenue, Ministry of Finance [D12-4TX]. Machine: D12-4TX.

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, Direct Tax Vivad se Vishwas Act, 2020 [S29-P6B].

Penalty provision: Section 26, Direct Tax Vivad se Vishwas Act, 2020 [S29-PSG].

Published by: Department of Revenue, Ministry of Finance.

In force: from 9 October 2020.