12. Particulars to be furnished by persons making deductions at source.-

12. Particulars to be furnished by persons making deductions at source.-

The person making deductions in accordance with the provisions of sections 49(I)(g), 54 and  56  shall,  at  the  time  of  deduction,  send  to  the  Deputy  Commissioner  of  Taxes concerned a statement showing the following particulars:
(1)   Name and address of the non-resident on whose behalf the tax is deducted.

(2)   The date of payment and, in the case of dividend, the date of the declaration of the
         dividend by the company.

(3)   The nature of payment

(4) The amount paid -
         (a) in the case of interest, the rate per cent. per annum, the period for which the
         interest  has  been  paid  and  the  amount  on  which  the  interest  had  been
         computed,

         (b) in the case of dividend, the amount before deduction tax.

(5) The amount of income tax deducted.

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