Rule – 37CA, Time and mode of payment to Government account of tax collected at source under section 206C
March 21, 2018
Rule – 37D, Certificate of tax collected at source under section 206C(5)
March 21, 2018

Rule – 37CB, Class or classes of buyers to whom provisions of sub-section (1D) of section 206C shall not apply

37CB. (1) The provisions of sub-section (1D) of section 206C in relation to sale of any goods (other than bullion or jewellery) or providing any service shall not apply to the following class or classes of buyers, namely:—

(i) Government;
(ii) embassies, Consulates, High Commissions, Legation or Commission and trade representation, of a foreign State;
(iii) institutions notified under United Nations (Privileges and Immunities) Act, 1947.

Reference: www.incometaxindia.gov.in

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