SUBSCRIBE(free)-Daily Updates (Click Verification Link Received in Your Email)

Rule 37B of Income Tax Rules 1962: TDS Returns-Computer Media-Sec 206(2)

Rule 37B : Returns regarding tax deducted at source on computer media under sub-section (2) of section 206
(Chapter: VI - Deduction of Tax at Source)

"(1) Where a person responsible for deducting tax under Chapter XVII-B is required to file any return or statement referred to in rule 37 or rule 37A on a computer media, he shall deliver or cause to be delivered such return or statement in accordance with such scheme as may be specified by the Board in this behalf within the time specified under rule 37 or rule 37A, as the case may be.

(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

This page was last updated on 17th October 2016.
Submit/See Comments With: or

No comments:

Post a Comment