Section – 206B : Person paying dividend to certain residents without deduction of tax to furnish prescribed return Published by Law@HostBooks at March 6, 2018 Categories CHAPTER XVII - Collection and recovery of tax Income-tax Act 1961 Tags 206B. [Omitted by the Finance (No. 2) Act, 1996, w.e.f. 1-10-1996.] Share Law@HostBooks