Person paying dividend to certain residents without deduction of tax to furnish

prescribed return].—Omitted by the Finance (No. 2) Act, 1996(33 of 1996), s. 51(w.e.f. 1-10-1996).

¹ Ins. by Act 18 of 2005, s. 52 (w.e.f. 1-6-2005).

² Subs. by Act 22 of 2007, s. 60, for “not exceeding five thousand rupees” (w.e.f. 1-6-2007).

³ Subs. by Act 33 of 2009, s. 68, for “quarterly returns for the period ending on the 30th June, the 30th September, the 31st December and the 31st March in each financial year” (w.e.f. 1-10-2009).

⁴ Subs. by s. 68, ibid., for “quarterly returns” (w.e.f. 1-10-2009).

⁵ Ins. by s. 69, ibid. (w.e.f. 1-4-2010).

⁶ Subs. by Act 28 of 2016, s. 87, for sub-section (7) (w.e.f. 1-6-2016).

1[BB.—Collection at source