Person paying dividend to certain residents without deduction of tax to furnish prescribed return [Omitted]

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..... Finance (No. 2) Act, 1996, w.e.f. 1-10-1996 . Prior to its omission, section 206B, as inserted by the Finance (No. 2) Act, 1977, w.e.f. 1-10-1977 and later on amended by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988, read as under : 206B. Person paying dividend to certain residents without deduction of tax to furnish prescribed form.- Any person responsible for payin .....

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