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Rule 36A of Income Tax Rules 1962: Prescribed authority for purposes of section 206

Rule 36A : Prescribed authority for purposes of section 206
(Chapter: VI - Deduction of Tax at Source)

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).



Extra Notes for Readers:

- Rule 36A was introduced by the Income Tax (6th Amendment) Rules 1988, w.e.f. July 12, 1988



Reference/Source: Check at Income Tax site for latest version of the Rules - link

This page was last updated on 17th October 2016.
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