Rule 36 - Prescribed persons for section 206 - Income-tax Rules, 1962

Prescribed persons for section 206. 36. (1) In the case of offices of the Government the return under section 206 shall be furnished by- ( a ) Civil Audit Officers/Pay and Accounts Officers for all Gazetted Officers and others who draw their pay from Audit Offices/Pay and Accounts Offices on separate bills ; and also for all pensioners who draw their pensions from audit offices ; ( b ) Treasury Officers for all Gazetted Officers and others who draw their pay from treasuries on separate bills without counter-signature and also for all pensioners who draw their pensions from treasuries; ( c ) Heads of Civil or Military offices for all Gazetted Officers and others, except those referred to in clause ( b ), and all non-gazetted officers, whose pay is drawn on establishment bills or on bills countersigned by the Head of Office ; ( d ) Forest Disbursing Officers and Public Works Department Disbursing Officers in cases where direct payment from treasuries is not made, for themselves and their establishments; ( e ) Head Postmasters for ( i ) themselves, their gazetted subordinates and the establishments of which the establishment pay bills are prepared by them, and ( ii ) gazetted supervising and controlling officers of whose headquarters post office they are in charge, and ( iii ) pensioners drawing their pensions through post offices ; head record clerks for themselves and all the staff whose pay is drawn in their establishment pay bills ; Divisional Engineers in respect of Telegraph and Telephone Engineering Divisions ; Accounts Officers, Stores and Workshops for the Stores and Workshops organisation and the Disbursing Officers in the case of the Administrative and Audit offices ; ( f ) ( i ) Controllers of Defence Accounts for Defence Services Officers and others including civilian gazetted officers under their payment control ; ( ii ) Officer Commanding Air Force Central Accounts Office, New Delhi - for Air Force Officers and others for whom IRLAs are maintained by them ; ( iii ) Supply Officer-in-charge, Naval Pay Office, Bombay for navy officers and ratings for whom IRLAs are maintained by them ; ( iv ) Chief Accounting Officer, London for Defence Services Personnel serving in or attached to High Commission in UK ; ( g ) The Financial Advisor and Chief Accounts Officer/Deputy Financial Advisor and Chief Accounts Officer of the Railways concerned for all railway employees including the employees of the Railway Audit Department under their payment control; ( h ) Heads of Offices in the Missions and Posts abroad for themselves and for all gazetted and other officers under their administrative control ; ( i ) Trade Commissioners abroad, wherever their establishments are independent of the Missions, for themselves and for all gazetted and other officers under their administrative control; ( j ) The Chief Accounts Officers, India Supply Mission, Washington, and India Stores Department, London for themselves and for the gazetted and other officers under their administrative control ; ( k ) The Directors/Managers of the tourist offices abroad, for themselves and for the gazetted and other officers under their administrative control. (2) In the case of a local authority or any other public body or association, the return under section 206 shall be furnished by- ( a ) the secretary, treasurer, manager or agent of the authority, public body or association, or ( b ) any person connected with the management or administration of the local authority, public body or association upon whom the Assessing Officer has served a notice of his intention of treating him as the person responsible for filing the return.