Rule – 31AB, Annual statement of tax deducted or collected or paid
March 21, 2018
Rule – 31ACA, Quarterly return under section 206A
March 21, 2018

Rule – 31AC, Maintenance of particulars of time deposits by a banking company for furnishing quarterly return under section 206A

31AC(1) Every branch of a banking company, which is required to make a quarterly return under sub-section (1) of section 206A in respect of interest on time deposits without deduction of tax at source, shall keep and maintain the particulars of such time deposits in Form No. 26QA.

(2) Every branch referred to in sub-rule (1) which is maintaining its daily accounts on computer media, shall keep and maintain the particulars in Form No. 26QA on computer readable media.


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