INDIA CODE

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Rule 6, Assam Agricultural Income-tax Act Rules, 1941 [S2D-YBH]

As at 7 September 2026. In force from 12 April 1941.

In Assam Agricultural Income-tax Act Rules, 1941 [R10-BP7]. This text from 12 April 1941. No other text held.

Synthetic. This instrument and its words are generated by the register.

Cite: Rule 6, Assam Agricultural Income-tax Act Rules, 1941 [S2D-YBH]. Machine: S2D-YBH.

6. Records and returns.—(1) Every person responsible for paying shall maintain a record of the payment of sums liable to deduction in Form 26AS and shall preserve it for a period of five years. (2) The annual return under sub-section (2) of section 7 of the Act shall be furnished in Form 26AS on or before the thirtieth day of June every year.

Defined terms in this text (0)

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Made under this rule, or naming it (0)

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Cited by (1)

Rule 5, Assam Agricultural Income-tax Act Rules, 1941 [S2D-YAK], 12 April 1941, Band A. "rule 6".

Not held (0)

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Duties published under this rule (0)

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Rule 6, Assam Agricultural Income-tax Act Rules, 1941 [S2D-YBH]