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Home Bare Acts Phrase: section 206Finance Act, 1987 Section 56
Title: Substitution of New Section for Section 206
State: Central
Year: 1987
For section 206 of the Income-tax Act, the following section shall be substituted with effect from the 1st day of June, 1987, namely :- "206. Persons deducting tax to furnish prescribed returns. - The prescribed person in the case of every office of Government, the principal officer in the case of every company, the prescribed person in the case of every local authority or other public body or association, every private employer and every other person responsible for deducting tax under the foregoing provisions of this Chapter shall prepare, within the prescribed time after the end of each financial year, and deliver or cause to be delivered to the prescribed income-tax authority, such returns in such form and verified in such manner and setting forth such particulars as may be prescribed.".
View Complete Act List Judgments citing this sectionFinance Act, 2006 Section 46
Title: Amendment of Section 206
State: Central
Year: 2006
In section 206 of the Income-tax Act, in sub-section (1), for the words "responsible for deducting tax", the words, figures and letters "responsible for deducting tax before the 1st day of April, 2005" shall be substituted.
View Complete Act List Judgments citing this sectionFinance Act 1965 Section 51
Title: Amendment of Section 206
State: Central
Year: 1965
In section 206 of the Income tax Act, in clause (c) of sub section (1), the words "and super tax" shall be omitted.
View Complete Act List Judgments citing this sectionCode of Criminal Procedure (Amendment) Act, 2005 Section 20
Title: Amendment of Section 206
State: Central
Year: 2005
In section 206 of the principal Act, in sub-section (1),-- (a) in the opening paragraph, after the words and figures "under section 260", the words and figures "or section 261" shall be inserted; (b) in the proviso, for the words "one hundred rupees", the words "one thousand rupees" shall be substituted.
View Complete Act List Judgments citing this sectionFinance (No. 2) Act, 2004 Section 49
Title: Amendment of Section 206
State: Central
Year: 2004
In section 206 of the Income-tax Act;-- (a) in sub-section (1), with effect from the 1st day of October, 2004,-- (i) for the words "prescribed income-tax authority", the words "prescribed income-tax authority or such other authority or agency as may be prescribed" shall be substituted; (ii) the following proviso shall be inserted, namely:-- "Provided that the Board may, if it considers necessary or expedient so to do, frame a scheme for the purposes of filing such returns with such other authority or agency referred to in this sub-section."; (b) in sub-section (2), with effect from the 1st day of April, 2005,-- (i) for the words "other than the principal officer in the case of every company", the words "other than the prescribed person in the case of every office of the Government and the principal officer in the case of every company" shall be substituted; (ii) for the proviso, the following proviso shall be substituted, namely:-- "Provided that the prescribed person in the case of every office of Government and the principal officer in the case of every company responsible for deducting tax under the foregoing provisions of this Chapter shall, deliver or cause.....
View Complete Act List Judgments citing this sectionFinance Act, 2003 Section 86
Title: Amendment of Section 206
State: Central
Year: 2003
.....the purposes of this section and the rules made thereunder and shall be admissible in any proceedings thereunder, without further proof of production of the original, as evidence of any contents of the original or of any fact stated therein. (4) Where the Assessing Officer considers that the return delivered or caused to be delivered under sub-section (2) is defective, he may intimate the defect to the person responsible for deducting tax or the principal officer in the case of a company, as the case may be, and give him an opportunity of rectifying the defect within a period of fifteen days from the date of such intimation or within such further period which, on an application made in this behalf, the Assessing Officer may, in his discretion, allow; and if the defect is not rectified within the said period of fifteen days or, as the case may be, the further period so allowed, then, notwithstanding anything contained in any other provision of this "Act, such return shall be treated as an invalid return and the provisions of this Act shall apply as if such person had failed to deliver the return.".
View Complete Act List Judgments citing this sectionFinance Act 1997 Section 52
Title: Amendment of Section 206
State: Central
Year: 1997
.....on a floppy, diskette, magnetic cartridge tape, CD-ROM or any other computer readable media as may be specified by the Board (hereinafter referred to as the computer media) shall be deemed to be a return for the purposes of this section and the rules made thereunder and shall be admissible in any proceedings thereunder, without further proof of production of the original, as evidence of any contents of the original or of any fact stated therein. (3) A return filed under sub-section (2) shall fulfil the following conditions, namely :- (a) while receiving returns on computer media, necessary checks by scanning the documents filed on computer media will be carried out and the media will be duly authenticated by the Assessing Officer; and (b) the Assessing Officer shall also take due care to preserve the computer media by duplicating, transferring, mastering or storage without loss of data.".
View Complete Act List Judgments citing this sectionKarnataka Panchayat Raj Act, 1993 Section 206
Title: Grant to Grama Panchayats
State: Karnataka
Year: 1993
Section 206 - Grant to Grama Panchayats The Government shall make annually 1 [a grant of such amount as it may notify from time to time, but not less than five lakh rupees] to each Grama Panchayat which shall be utilised for meeting the electricity charges, maintenance of water supply schemes, sanitation and other welfare activities. No part of this grant shall be spent towards establishment expenses not related to the aforesaid purposes. ______________________ 1. Substituted by Act 37 of 2003 w,.e.f. 1.10.2003.
View Complete Act List Judgments citing this sectionFinance Act 2005 Section 52
Title: Insertion of New Section 206a
State: Central
Year: 2005
.....without deduction of tax:--(1) Any banking company or co-operative society or public company referred to in the proviso to clause (i) of sub-section (3) of section 194A responsible for paying to a resident any income not exceeding five thousand rupees by way of interest (other than interest on securities), shall prepare quarterly returns for the period ending on the 30th June, the 30th September, the 31st December and the 31st March in each financial year and deliver or cause to be delivered to the prescribed income-tax authority or the person authorised by such authority the quarterly returns as aforesaid, in the prescribed form, verified in such manner and within such time as may be prescribed, on a floppy, diskette, magnetic cartridge tape, CD-ROM or any other computer readable media. (2) The Central Government may, by notification in the Official Gazette, require any person other than a person mentioned in sub-section (1) responsible for paying to a resident any income liable for deduction of tax at source under Chapter XVII, to prepare and deliver or cause to be delivered quarterly returns in the prescribed form and verified in such manner and within such time as.....
View Complete Act List Judgments citing this sectionFinance Act 2008 Section 48
Title: Amendment of Section 206 C
State: Central
Year: 2008
In section 206C of the Income-tax Act,-- (a) for sub-section (4), the following sub-section shall be substituted, namely:-- (4) Any amount collected in accordance with the provisions of this section and paid to the credit of the Central Government shall be deemed to be a payment of tax on behalf of the person from whom the amount has been collected and credit shall be given to such person for the amount so collected in a particular assessment year in accordance with the rules as may be prescribed by the Board from time to time.; (b) in sub-section (5), in the first proviso, for the figures, letters and words 1st day of April, 2008, the figures, letters and words 1st day of April, 2010 shall be substituted.
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