(i) a person, not being a company, who is a non-resident or a resident but not ordinarily resident, or
(ii) a company which is neither an Indian company nor a company which has made the prescribed arrangements for the declaration and payment of dividends within India,
shall send on or before the 15th July, the 15th October, the 15th January in respect of the first three quarters of the financial year and on or before the 15th June following the last quarter of the financial year a statement in Form No. 27Q to the Director General of Income-tax (Systems) or the person or agency authorized by the Director General of Income-tax (Systems) referred to in rule 36A.
Extra Notes for Readers:
- Rule 37A was introduced by the Income Tax (6th Amendment) Rules 1988, w.e.f. 12th July 1988
- Rule 37A was omitted by the Income Tax (6th Amendment) Rules, 2010, w.r.e.f. 1st April 2010
Reference/Source: Check at Income Tax site for latest version of the Rules - link