Rule – 36, Prescribed persons for section 206

Rule – 37, Prescribed returns regarding tax deducted at source under section 206

Rule – 36A, Prescribed authority for purposes of section 206

Published by Law@HostBooks at Last Updated on August 9th, 2018 at 4:23 pm Published on March 21, 2018

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36A. ¹⁶[The returns referred to in rules 37 and 37A shall be furnished to the Director General of Income-tax (Systems) or the person or agency authorised by the Director General of Income-tax (Systems)¹⁷.]

Reference: www.incometaxindia.gov.in

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