Rule – 37AA, Return of interest paid to residents without deduction of tax.
March 21, 2018
Rule – 37BA, Credit for tax deducted at source for the purposes of section 199
March 21, 2018

Rule – 37B, Returns regarding tax deducted at source on computer media under sub-section (2) of section 206

37B. (1) Where a person responsible for deducting tax under Chapter XVII-B is required to file any return or statement referred to in rule 37 or rule 37A on a computer media, he shall deliver or cause to be delivered such return or statement in accordance with such scheme25 as may be specified by the Board in this behalf within the time specified under rule 37 or rule 37A, as the case may be.

(2) The return or statement filed on a computer media shall contain all the information required under rule 37 or rule 37A, as the case may be.

(3) The return or statement filed on computer media shall be accompanied by Form No. 27A furnishing the information specified therein.

Reference: www.incometaxindia.gov.in

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