Rule – 36A, Prescribed authority for purposes of section 206 Published by Law@HostBooks at March 21, 2018 Categories All Rules Income-tax Rules Tags 36A. 16[The returns referred to in rules 37 and 37A 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)17.] Reference: www.incometaxindia.gov.in Share Law@HostBooks