Home Acts & Rules Income Tax Rule Income-tax Rules, 1962 Chapters List Chapter VIA COLLECTION OF TAX AT SOURCE This
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Rule 37E - Prescribed returns regarding tax collected at source under section 206C(5A) (Omitted) - Income-tax Rules, 1962Extract 1 [ **** ] ************* NOTES:- 1. Omitted vide NOTIFICATION NO. 83/2021 dated 29-07-2021 (See Rule 130 ) before it was read as Prescribed returns regarding tax collected at source under section 206C(5A). 37E . Every person collecting tax in accordance with the provisions of section 206C shall, in respect of a financial year, deliver or cause to be delivered to the Director General of Income-tax (Systems) or the person or agency authorised by the Director General of Income-tax (Systems) referred to in rule 37F, the return for collection of tax in Form No. 27E by the end of June following the financial year.
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