Rule – 37AA, Return of interest paid to residents without deduction of tax. Published by Law@HostBooks at March 21, 2018 Categories All Rules Income-tax Rules Tags 37AA. 23[Omitted by the IT (Fourth Amdt.) Rules, 1997, w.e.f. 19-3-1997.] Reference: www.incometaxindia.gov.in Share Law@HostBooks