Annual Return Of Deduction Of Tax From Payments Of Commission, Remuneration Or Prize On Sale Of Lottery Tickets, Under Section 206 Of The Income Tax Act, 1961

This document is a format for an Annual Return of Deduction of Tax from payment of commission, remuneration or prize in any form whose amount exceeds fifteen thousand rupee, shall be charged with rate of five per cent as a deduction of income tax at source. Form 26H is to give detailed information for the tax which is deducted as per Section 194G read along with Section 206 of Income Tax Act 1961, by the person who is responsible to make payment for any activity listed above hence qualifying to be person responsible for deducting tax under Chapter XVII-B of Income Tax Act.  

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