Rule 37J - Form for furnishing certificate of accountant under first proviso to sub-section (6A) of section 206C - Income-tax Rules, 1962

1 [Form for furnishing certificate of accountant under first proviso to sub-section (6A) of section 206C 2 [ 37J. Form for furnishing certificate of accountant under the first proviso to sub-section (6A) of section 206C .-(1) The certificate from an accountant under the first proviso to sub-section (6A) of section 206C shall be furnished in Form 27BA to the Director General of Income-tax (Systems) or the person authorised by the Director General of Income-tax (Systems) in accordance with the procedures, formats and standards specified under sub-rule (2) and verified in accordance with the procedures, formats and standards specified under sub-rule (2). (2) The Director General of Income-tax (Systems) shall specify the procedures, formats and standards for the purposes of furnishing and verification of the Form 27BA and be responsible for the day-to-day administration in relation to furnishing and verification of the Form 27BA in the manner so specified. ]] ----------------------- Notes:- 1. Inserted vide Notification no. 37/2012, Dated 12-9-2012 2. Substituted vide Notification No. 11/2013 dated 19-2-2013 , before it was read as under: 1 [ 37J. The certificate from an accountant under first proviso to sub-section (6A) of section 206C shall be furnished in Form No. 27BA.]