{"id":5734,"date":"2018-03-21T14:50:01","date_gmt":"2018-03-21T09:20:01","guid":{"rendered":"https:\/\/www.hostbooks.com\/in\/?p=5734"},"modified":"2018-08-09T16:23:10","modified_gmt":"2018-08-09T10:53:10","slug":"rule-31ab-annual-statement-tax-deducted-collected-paid","status":"publish","type":"post","link":"https:\/\/www.hostbooks.com\/in\/hb\/all-rules\/rule-31ab-annual-statement-tax-deducted-collected-paid\/","title":{"rendered":"Rule – 31AB, Annual statement of tax deducted or collected or paid"},"content":{"rendered":"
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31AB<\/b>.\u00a0<\/b><\/a>4<\/sup>[The Director General of Income-tax (Systems) or the person authorised by the Director General of Income-tax (Systems)] shall deliver,\u2014<\/p>\n\n\n\n\n\n
(i<\/i>)<\/td>\n<\/td>\nto every person from whose income the tax has been deducted; or<\/td>\n<\/tr>\n
(ii<\/i>)<\/td>\n<\/td>\nto the buyer referred to in sub-section (1) or, as the case may be, to the licencee or lessee referred to in sub-section (1C) of section 206C from whom the amount has been collected; or<\/td>\n<\/tr>\n
(iii<\/i>)<\/td>\n<\/td>\nto every person in respect of whose income the tax has been paid,<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/a>5<\/sup>[a statement referred to in section 203AA or the second proviso to sub-section (5) of section 206C, in Form No. 26AS by the 31st July] following the financial year during which taxes were deducted or collected or paid.]<\/p>\n<\/div>\n

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Reference: www.incometaxindia.gov.in<\/p>\n<\/div>\n<\/div>\n<\/div>\n

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31AB.\u00a04[The Director General of Income-tax (Systems) or the person authorised by the Director General of [\u2026]<\/span><\/p>\n","protected":false},"author":68,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1439,1440],"tags":[],"yst_prominent_words":[8275,891,477,4899,577,1946,764,906,306],"_links":{"self":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/5734"}],"collection":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/users\/68"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/comments?post=5734"}],"version-history":[{"count":1,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/5734\/revisions"}],"predecessor-version":[{"id":7033,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/5734\/revisions\/7033"}],"wp:attachment":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/media?parent=5734"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/categories?post=5734"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/tags?post=5734"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/yst_prominent_words?post=5734"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}