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10. Particulars to be furnished on interest on securities by a person other than the Government.-
In the case of income chargeable under the head “Interest on securities”, where the deduction is not made by or on behalf of the Government, the person responsible for paying the interest shall, at the time of deduction send to the Deputy Commissioner or Taxes concerned, a statement showing the following particulars:-
(i) Description of securities,
(ii) Numbers of Securities,
(iii) Dates of securities,
(iv) Amounts of interest,
(v) Period for which interest is drawn,
(vi) Amounts of interest,
(vii) Amount of tax ; and
(viii) Date on which tax was deducted
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