25 February 2009
Dear Sir, I would like to know that is it necessary to file annual return u/s 206 in Form No: 26 besides quarterly return in Form No : 26Q for the A.Y 2008-09. I doubt because in sec 206 there is an expression "deducting tax before the 1st day of April, 2005". So I think annual return is not necessary now. Am I correct? Please explain it and clear my confusion.