206BPerson paying dividend to certain residents without deduction of tax to furnish prescribed return.
[Omitted by the Finance (No. 2) Act, 1996, w.e.f.1-10-1996.]
Chapter XVII · Collection and Recovery of Tax
Section 206B of The Income-tax Act, 1961 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.