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
(b) in the case of dividend, the amount before deduction tax.
(5) The amount of income tax deducted.
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