Duties
Duties of Every person responsible for paying (9)
19 May 1939[D12-AR4] Every person responsible for paying: Maintain records and registers of the payment of sums liable to deduction; preserve for five years; furnish the annual return in Form 26AS; thirty days from the end of every financial year; Form 26AS.
Published by Finance Department, Government of Assam (synthetic record). Source: section 7, Assam Agricultural Income-tax Act, 1939 [S2D-WRT].3 May 1957[D10-QQH] Every person responsible for paying: Maintain records and registers of the payment of sums liable to deduction; preserve for five years; furnish the annual return in Form 26AS; thirty days from the end of every financial year; Form 26AS.
Published by Department of Revenue, Ministry of Finance (synthetic record). Source: section 7, Wealth-Tax Act, 1957 [S1E-C52].27 December 1958[D10-S8Q] Every person responsible for paying: Maintain records and registers of the payment of sums liable to deduction; preserve for five years; furnish the annual return in Form 26AS; thirty days from the end of every financial year; Form 26AS.
Published by Department of Revenue, Ministry of Finance (synthetic record). Source: section 7, Gift-tax Act, 1958 [S1E-VPQ].24 July 1965[D10-YJT] Every person responsible for paying: Maintain records and registers of the payment of sums liable to deduction; preserve for five years; furnish the annual return in Form 26AS; thirty days from the end of every financial year; Form 26AS.
Published by Department of Revenue, Ministry of Finance (synthetic record). Source: section 7, Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964 [S1J-87D].17 July 1972[D11-3Q3] Every person responsible for paying: Maintain records and registers of the payment of sums liable to deduction; preserve for five years; furnish the annual return in Form 26AS; thirty days from the end of every financial year; Form 26AS.
Published by Department of Revenue, Ministry of Finance (synthetic record). Source: section 7, Taxation Laws (Extension to Jammu and Kashmir) Act, 1972 [S1N-G93].7 January 1975[D11-5EC] Every person responsible for paying: Maintain records and registers of the payment of sums liable to deduction; preserve for five years; furnish the annual return in Form 26AS; thirty days from the end of every financial year; Form 26AS.
Published by Department of Revenue, Ministry of Finance (synthetic record). Source: section 7, Interest-tax Act, 1974 [S1P-4FD].12 August 1988[D11-EF7] Every person responsible for paying: Maintain records and registers of the payment of sums liable to deduction; preserve for five years; furnish the annual return in Form 26AS; thirty days from the end of every financial year; Form 26AS.
Published by Department of Revenue, Ministry of Finance (synthetic record). Source: section 7, Expenditure-tax Act, 1987 [S1V-G62].25 April 2015[D11-ZT6] Every person responsible for paying: Maintain records and registers of the payment of sums liable to deduction; preserve for five years; furnish the annual return in Form 26AS; thirty days from the end of every financial year; Form 26AS.
Published by Department of Revenue, Ministry of Finance (synthetic record). Source: section 7, Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 [S26-YR0].9 October 2020[D12-4TX] Every person responsible for paying: Maintain records and registers of the payment of sums liable to deduction; preserve for five years; furnish the annual return in Form 26AS; thirty days from the end of every financial year; Form 26AS.
Published by Department of Revenue, Ministry of Finance (synthetic record). Source: section 7, Direct Tax Vivad se Vishwas Act, 2020 [S29-P6B].
Published by Finance Department, Government of Assam (synthetic record). Source: section 7, Assam Agricultural Income-tax Act, 1939 [S2D-WRT].3 May 1957[D10-QQH] Every person responsible for paying: Maintain records and registers of the payment of sums liable to deduction; preserve for five years; furnish the annual return in Form 26AS; thirty days from the end of every financial year; Form 26AS.
Published by Department of Revenue, Ministry of Finance (synthetic record). Source: section 7, Wealth-Tax Act, 1957 [S1E-C52].27 December 1958[D10-S8Q] Every person responsible for paying: Maintain records and registers of the payment of sums liable to deduction; preserve for five years; furnish the annual return in Form 26AS; thirty days from the end of every financial year; Form 26AS.
Published by Department of Revenue, Ministry of Finance (synthetic record). Source: section 7, Gift-tax Act, 1958 [S1E-VPQ].24 July 1965[D10-YJT] Every person responsible for paying: Maintain records and registers of the payment of sums liable to deduction; preserve for five years; furnish the annual return in Form 26AS; thirty days from the end of every financial year; Form 26AS.
Published by Department of Revenue, Ministry of Finance (synthetic record). Source: section 7, Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964 [S1J-87D].17 July 1972[D11-3Q3] Every person responsible for paying: Maintain records and registers of the payment of sums liable to deduction; preserve for five years; furnish the annual return in Form 26AS; thirty days from the end of every financial year; Form 26AS.
Published by Department of Revenue, Ministry of Finance (synthetic record). Source: section 7, Taxation Laws (Extension to Jammu and Kashmir) Act, 1972 [S1N-G93].7 January 1975[D11-5EC] Every person responsible for paying: Maintain records and registers of the payment of sums liable to deduction; preserve for five years; furnish the annual return in Form 26AS; thirty days from the end of every financial year; Form 26AS.
Published by Department of Revenue, Ministry of Finance (synthetic record). Source: section 7, Interest-tax Act, 1974 [S1P-4FD].12 August 1988[D11-EF7] Every person responsible for paying: Maintain records and registers of the payment of sums liable to deduction; preserve for five years; furnish the annual return in Form 26AS; thirty days from the end of every financial year; Form 26AS.
Published by Department of Revenue, Ministry of Finance (synthetic record). Source: section 7, Expenditure-tax Act, 1987 [S1V-G62].25 April 2015[D11-ZT6] Every person responsible for paying: Maintain records and registers of the payment of sums liable to deduction; preserve for five years; furnish the annual return in Form 26AS; thirty days from the end of every financial year; Form 26AS.
Published by Department of Revenue, Ministry of Finance (synthetic record). Source: section 7, Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 [S26-YR0].9 October 2020[D12-4TX] Every person responsible for paying: Maintain records and registers of the payment of sums liable to deduction; preserve for five years; furnish the annual return in Form 26AS; thirty days from the end of every financial year; Form 26AS.
Published by Department of Revenue, Ministry of Finance (synthetic record). Source: section 7, Direct Tax Vivad se Vishwas Act, 2020 [S29-P6B].