Section 28, Taxation Laws (Extension to Jammu and Kashmir) Act, 1972 [S1N-GY8]
As at 7 September 2026. In force from 17 July 1972.
28. Maintenance of records and furnishing of returns.—(1) Every deductor shall maintain such records and registers relating to the deduction of tax at source as may be prescribed and shall preserve them for a period of five years. (2) Every deductor shall furnish to the Board a return in Form 26AS within thirty days from the end of every financial year, and such other information as the Board may, by order in writing, require.
Defined terms in this text (2)
Board: Section 2, Taxation Laws (Extension to Jammu and Kashmir) Act, 1972 [S1NG4S] (In this Act, unless the context otherwise requires,—): "Board" means the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)
Board: 279 more definitions.
tax: Section 2, Taxation Laws (Extension to Jammu and Kashmir) Act, 1972 [S1NG4S] (In this Act, unless the context otherwise requires,—): "tax" means income-tax chargeable under the provisions of this Act
tax: 3 more definitions.
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