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Income Tax

Home Acts & Rules Income Tax Rule Income-tax Rules, 1962 Chapter VIA = COLLECTION OF TAX AT SOURCE Chapters List This

COLLECTION OF TAX AT SOURCE - Income-tax Rules, 1962

Chapter: VIA
COLLECTION OF TAX AT SOURCE
Rule 37C	:	Declaration by a buyer for no collection of tax at source under section 206C(1A)
Rule 37CA	:	Time and mode of payment to Government account of tax collected at source under section 206C.
Rule 37CB	:	Class or classes of buyers to whom provisions of sub-section (1D) of section 206C shall not apply.
Rule 37D	:	Certificate of tax collected at source under section 206C(5).
Rule 37E	:	Prescribed returns regarding tax collected at source under section 206C(5A) (Omitted)
Rule 37EA	:	Returns regarding tax collected at source on computer media under sub-section (5B) of section 206C
Rule 37F	:	Prescribed authority for purposes of section 206C(5A) (Omitted)
Rule 37G	:	Application for certificate for collection of tax at lower rates under sub-section (9) of section 206C
Rule 37H	:	Certificate for collection of tax at lower rates from buyer under sub-section (9) of section 206C
Rule 37I	:	Credit for tax collected a source for the purposes of sub-section (4) of section 206C
Rule 37J	:	Form for furnishing certificate of accountant under first proviso to sub-section (6A) of section 206C

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