(a) Civil 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 ;(b) Treasury 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 ;(2) In the case of a local authority or any other public body or association, the return under section 206 shall be furnished by—
(c) Heads of Civil or Military offices for all Gazetted Officers and others, except those referred to in clause (b), and all non-gazetted officers, whose pay is drawn on establishment bills or on bills countersigned by the Head of Office ;
(d) Forest Disbursing Officers and Public Works Department Disbursing Officers in cases where direct payment from treasuries is not made, for themselves and their establishments ;
(e) Head Postmasters for (i) themselves, their gazetted subordinates and the establishments of which the establishment pay bills are prepared by them, and (ii) gazetted supervising and controlling officers of whose headquarters post office they are in charge, and (iii) 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 ;
(f) (i) Controllers of Defence Accounts for Defence Services Officers and others including civilian gazetted officers under their payment control ;
(ii) Officer Commanding Air Force Central Accounts Office, New Delhi—for Air Force Officers and others for whom IRLAs are maintained by them ;
(iii) Supply Officer-in-charge, Naval Pay Office, Bombay—for navy officers and ratings for whom IRLAs are maintained by them ;
(iv) Chief Accounting Officer, London—for Defence Services Personnel serving in or attached to High Commission in UK ;
(g) The Financial Advisor and Chief Accounts Officer/Deputy Financial Advisor and Chief Accounts Officer of the Railways concerned—for all railway employees including the employees of the Railway Audit Department under their payment control ;
(h) Heads of Offices in the Missions and Posts abroad for themselves and for all gazetted and other officers under their administrative control ;
(i) Trade Commissioners abroad, wherever their establishments are independent of the Missions, for themselves and for all gazetted and other officers under their administrative control ;
(j) The 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 ;
(k) The Directors/Managers of the tourist offices abroad, for themselves and for the gazetted and other officers under their administrative control.
(a) the secretary, treasurer, manager or agent of the authority, public body or association, or
(b) any person connected with the management or administration of the local authority, public body or association upon whom the Assessing Officer has served a notice of his intention of treating him as the person responsible for filing the return."
Reference/Source: Check at Income Tax site for latest version of the Rules - link