(2) Every branch referred to in sub-rule (1) which is maintaining its daily accounts on computer media, shall keep and maintain the particulars in Form No. 26QA on computer readable media.
Extra Notes for Readers:
- Rule 31AC was introduced by the Income Tax (17th Amendment) Rules 2005, w.e.f. 28th June 2005
- Rule 31AC was substituted by the Income Tax (2nd Amendment) Rules 2006, w.e.f. 17th March 2006
Reference/Source: Check at Income Tax site for latest version of the Rules - link