Furnishing of statement of tax deducted [Section 203AA] under Miscellaneous Provisions :

(1) This section provides for furnishing of a statement of the tax deducted on or after 1st April, 2008 by the prescribed income-tax authority or the person authorised by such authority referred to in section 200(3)

(2) Such statement should be prepared and delivered to every person –

(a) from whose income, tax has been deducted or

(b) in respect of whose income, tax has been paid.

(3) Such statement should be in the prescribed form specifying the amount of tax deducted or paid and other prescribed particulars.