{"id":5752,"date":"2018-03-21T15:05:28","date_gmt":"2018-03-21T09:35:28","guid":{"rendered":"https:\/\/www.hostbooks.com\/in\/?p=5752"},"modified":"2018-08-09T16:23:09","modified_gmt":"2018-08-09T10:53:09","slug":"rule-36-prescribed-persons-section-206","status":"publish","type":"post","link":"https:\/\/www.hostbooks.com\/in\/hb\/all-rules\/rule-36-prescribed-persons-section-206\/","title":{"rendered":"Rule – 36, Prescribed persons for section 206"},"content":{"rendered":"
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36<\/b>.<\/b>\u00a0<\/a>11<\/sup>[(1)] In the case of offices of the Government the return under\u00a0<\/a>12<\/sup>[***] section 206 shall be furnished by\u2014<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
(a<\/i>)<\/td>\n<\/td>\nCivil Audit Officers\/Pay and Accounts Officers for all Gazetted Officers and others who draw their pay from Audit Offices\/Pay and Accounts Offices on separate bills ; and also for all pensioners who draw their pensions from audit offices ;<\/td>\n<\/tr>\n
(b<\/i>)<\/td>\n<\/td>\nTreasury Officers for all Gazetted Officers and others who draw their pay from treasuries on separate bills without counter-signature and also for all pensioners who draw their pensions from treasuries ;<\/td>\n<\/tr>\n
<\/a>13<\/sup>[(c<\/i>)<\/td>\n<\/td>\nHeads of Civil or Military offices for all Gazetted Officers and others, except those referred to in clause (b<\/i>), and all non-gazetted officers, whose pay is drawn on establishment bills or on bills countersigned by the Head of Office ;]<\/td>\n<\/tr>\n
(d<\/i>)<\/td>\n<\/td>\nForest Disbursing Officers and Public Works Department Disbursing Officers in cases where direct payment from treasuries is not made, for themselves and their establishments ;<\/td>\n<\/tr>\n
(e<\/i>)<\/td>\n<\/td>\nHead Postmasters for (i<\/i>) themselves, their gazetted subordinates and the establishments of which the establishment pay bills are prepared by them, and (ii<\/i>) gazetted supervising and controlling officers of whose headquarters post office they are in charge, and (iii<\/i>) pensioners drawing their pensions through post offices ; head record clerks for themselves and all the staff whose pay is drawn in their establishment pay bills ; Divisional Engineers in respect of Telegraph and Telephone Engineering Divisions ; Accounts Officers, Stores and Workshops for the Stores and Workshops organisation and the Disbursing Officers in the case of the Administrative and Audit offices ;<\/td>\n<\/tr>\n
(f<\/i>)<\/td>\n<\/td>\n(i<\/i>) Controllers of Defence Accounts for Defence Services Officers and others including civilian gazetted officers under their payment control ;<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n(ii<\/i>) Officer Commanding Air Force Central Accounts Office, New Delhi\u2014for Air Force Officers and others for whom IRLAs are maintained by them ;<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n(iii<\/i>) Supply Officer-in-charge, Naval Pay Office, Bombay\u2014for navy officers and ratings for whom IRLAs are maintained by them ;<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n(iv<\/i>) Chief Accounting Officer, London\u2014for Defence Services Personnel serving in or attached to High Commission in UK ;<\/td>\n<\/tr>\n
(g<\/i>)<\/td>\n<\/td>\nThe Financial Advisor and Chief Accounts Officer\/Deputy Financial Advisor and Chief Accounts Officer of the Railways concerned\u2014for all railway employees including the employees of the Railway Audit Department under their payment control ;<\/td>\n<\/tr>\n
(h<\/i>)<\/td>\n<\/td>\nHeads of Offices in the Missions and Posts abroad for themselves and for all gazetted and other officers under their administrative control ;<\/td>\n<\/tr>\n
(i<\/i>)<\/td>\n<\/td>\nTrade Commissioners abroad, wherever their establishments are independent of the Missions, for themselves and for all gazetted and other officers under their administrative control ;<\/td>\n<\/tr>\n
(j<\/i>)<\/td>\n<\/td>\nThe Chief Accounts Officers, India Supply Mission, Washington, and India Stores Department, London for themselves and for the gazetted and other officers under their administrative control ;<\/td>\n<\/tr>\n
(k<\/i>)<\/td>\n<\/td>\nThe Directors\/Managers of the tourist offices abroad, for themselves and for the gazetted and other officers under their administrative control.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/a>14<\/sup>[(2) In the case of a local authority or any other public body or association, the return under section 206 shall be furnished by\u2014<\/p>\n\n\n\n\n
(a<\/i>)<\/td>\n<\/td>\nthe secretary, treasurer, manager or agent of the authority, public body or association, or<\/td>\n<\/tr>\n
(b<\/i>)<\/td>\n<\/td>\nany person connected with the management or administration of the local authority, public body or association upon whom the\u00a0<\/a>15<\/sup>[Assessing Officer] has served a notice of his intention of treating him as the person responsible for filing the return.]<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n
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Reference: www.incometaxindia.gov.in<\/p>\n<\/div>\n<\/div>\n<\/div>\n

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36.\u00a011[(1)] In the case of offices of the Government the return under\u00a012[***] section 206 shall [\u2026]<\/span><\/p>\n","protected":false},"author":68,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1439,1440],"tags":[],"yst_prominent_words":[8311,8306,8315,8303,8317,8309,8310,8314,8313,8305,8304,8300,8316,8307,8308,8302,8301,8299,8318,8312],"_links":{"self":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/5752"}],"collection":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/users\/68"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/comments?post=5752"}],"version-history":[{"count":1,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/5752\/revisions"}],"predecessor-version":[{"id":7025,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/5752\/revisions\/7025"}],"wp:attachment":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/media?parent=5752"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/categories?post=5752"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/tags?post=5752"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/yst_prominent_words?post=5752"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}