Section 28, Interest-tax Act, 1974 [S1P-54Z]

As at 7 September 2026. In force from 7 January 1975 by S.O. 399(E) [N11-XXQ].

In Interest-tax Act, 1974 [A10-Q01]. This text from 7 January 1975. No other text held.

Synthetic. The words of this section are generated by the register; the title, number and year of the Act are real.

Cite: Section 28, Interest-tax Act, 1974 [S1P-54Z]. Machine: S1P-54Z.

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 (1)

Board: Section 2, Interest-tax Act, 1974 [S1P4A7] (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.

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