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Section25
The Finance Act, 1977

Insertion of new section 206B

In force Act 11 of 1977 As on 07 Oct 2026

Act 11 of 1977 Ministry Finance Enacted 06 Aug 1977 Cited by 1 provision

Section 25 of the Finance Act, 1977 deals with insertion of new section 206B. Insertion of new section 206B 25. In the Income-tax Act, after section 2I06A and before the heading "C.-Advance payment of tax", the following section shall be inserted with effect from the 1st day of October, 1977, namely: — Person paying dividend to certain residents without deduction of tax to fu The Act was enacted on 06 Aug 1977.

Insertion of new section 206B

25. In the Income-tax Act, after section 2I06A and before the heading "C.-Advance payment of tax", the following section shall be inserted with effect from the 1st day of October, 1977, namely: —

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

"206B. Any person responsible for paying any dividend referred to in section 194 shall prepare, and within thirty days from the 31st day of March in each year, deliver or cause to be delivered to the Income-tax Officer in the prescribed form and verified in the prescribed manner, a return in writing showing—

(a) the name and address of every person who has furnished to him a statement under the first proviso to section 194;

(b) the amount of the dividend paid or distributed during the financial year to each such person; and

(c) such other particulars as may be prescribed.".

[Finance (No.

2) Act, 1977]

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Section 25, The Finance Act, 1977 (Act 11 of 1977).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Referred to by 1

  1. s. Fifth Schedule Fifth Schedule

Questions about Section 25

What does Section 25 of the Finance Act deal with?

Section 25 of the Finance Act is headed "Insertion of new section 206B". Insertion of new section 206B 25. In the Income-tax Act, after section 2I06A and before the heading "C.-Advance payment of tax", the following section shall be inserted with effect from the 1st day of October, 1977, namely: — Person paying dividend to certain residents without deduction of tax to fu

How do I find court cases under Section 25 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 1977 25, section 25 Finance Act 1977, section 25 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 25 of the Finance Act, and has it changed?

1 other provision in this corpus refers back to it.

When was Section 25 of the Finance Act enacted?

Section 25 of the Finance Act, cited as Finance Act 1977 25, was enacted on 06 Aug 1977 as Act 11 of 1977. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.