Rule – 37-I, Credit for tax collected at source for the purposes of sub-section (4) of section 206C
March 21, 2018
Rule – 38, Notice of demand
March 21, 2018

Rule – 37J, Form for furnishing certificate of accountant under the first proviso to sub-section (6A) of section 206C

37J.(1) The certificate from an accountant under the first proviso to sub-section (6A) of section 206C shall be furnished in Form 27BA to the Director General of Income-tax (Systems) or the person authorised by the Director General of Income-tax (Systems) in accordance with the procedures, formats and standards specified under sub-rule (2) and verified in accordance with the procedures, formats and standards specified under sub-rule (2).

(2) The Director General of Income-tax (Systems) shall specify the procedures, formats and standards for the purposes of furnishing and verification of the Form 27BA and be responsible for the day-to-day administration in relation to furnishing and verification of the Form 27BA in the manner so specified.

Reference: www.incometaxindia.gov.in

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