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

The Income-tax Rules, 1962Central Act · 1962

Maintenance of particulars of time deposits by a banking company for furnishing quarterly return under section 206A.

(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.

Where this provision sits

ActThe Income-tax Rules, 1962
Rule31AC
Marginal noteMaintenance of particulars of time deposits by a banking company for furnishing quarterly return under section 206A
JurisdictionCentral
StatusIn force as published by the source

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