37EA. (1) Where a person responsible for collecting tax under Chapter XVII-BB is required to file any return referred to in rule 37E on computer media, such person shall deliver or cause to be delivered such return in accordance with such scheme as may be specified by the Board in this behalf within the time specified under rule 37E.
(2) The return filed on the computer media shall contain all the information required under rule 37E.
(3) The return filed on the computer media shall be accompanied by Form No. 27B furnishing the information specified therein.]