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Rule 37AA of Income Tax Rules 1962: Return of interest paid to residents without deduction of tax
Rule 37AA : Return of interest paid to residents without deduction of tax
(Chapter: VI - Deduction of Tax at Source)
The return to be delivered to the Assessing Officer under section 206A, within 30 days from the 31st day of March in each year, shall be prepared in Form No. 27A and shall be verified in the manner indicated therein.
Extra Notes for Readers: Rule 37AA was omitted by the Income Tax (4th Amendment) Rules 1997, w.e.f. 19th March 1997
Reference/Source: Check at Income Tax site for latest version of the Rules - link