Indian Income-Tax Act, 1922

Section - 20A - Supply of information regarding interest

[20A. Supply of information regarding interest.—The person responsible for paying any interest not being "Interest on securities" shall, on or before the 15th day of June in each year, furnish to the prescribed officer a return in the prescribed form and modified in the prescribed manner of the names and addresses of all persons to whom during the previous financial year he has paid interest or aggregate interest exceeding such amount not being less than [four hundred] rupees as may be prescribed in this behalf, together with the amount paid to each such person.]

 

Inserted by s. 9, Indian I.T. (Second Amendment) Act, 1933.

Substituted for "one thousand" by s. 22, Indian I.T. (Amendment) Act, 1939.

 

 

[As amended up to date]

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