(1) The statement in writing to be furnished under the first proviso to section 194 shall be in Form No. 14B and shall be verified in the manner indicated therein.
(2) The statement referred to in sub-rule (1) shall be furnished in duplicate to the person responsible for paying the dividend.
Extra Notes for Readers:
- Rule 28A was omitted by the Income Tax (3rd Amendment) Rules, 1996, w.e.f. 2-Jul-1996
Reference/Source: Check at Income Tax site for latest version of the Rules - link