(2) The return or statement filed on a computer media shall contain all the information required under rule 37 or rule 37A, as the case may be.
(3) The return or statement filed on computer media shall be accompanied by Form No. 27A furnishing the information specified therein."
Extra Notes for Readers:
- Rule 37B was introduced by the Income Tax (5th Amendment) Rules 1999, w.e.f. 30-Mar-1999
Reference/Source: Check at Income Tax site for latest version of the Rules - link