Rule – 37D, Certificate of tax collected at source under section 206C(5)
March 21, 2018
Rule – 37EA, Returns regarding tax collected at source on computer media under sub-section (5B) of section 206C
March 21, 2018

Rule – 37E, 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 35[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.

Reference: www.incometaxindia.gov.in

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