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

Rule – 37G, Application for certificate for collection of tax at lower rates under sub-section (9) of section 206C

Rule – 37F, Prescribed authority for purposes of section 206C(5A)

March 21, 2018

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37F. ³⁷[The return referred to in rule 37E 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)³⁸.]

Reference: www.incometaxindia.gov.in

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