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Rule 37E of Income Tax Rules 1962: TCS Returns-Sec 206C(5A)
Rule 37E : Prescribed returns regarding tax collected at source under section 206C(5A).
(Chapter: VIA - Collection of Tax at Source)
Every person collecting tax in accordance with the provisions of section 206C shall, in respect of a financial year, deliver or cause to be delivered to the Director General of Income-tax (Systems) or the person or agency authorised by the Director General of Income-tax (Systems) referred to in rule 37F, the return for collection of tax in Form No. 27E by the end of June following the financial year.
Extra Notes for Readers:
- Rule 37E was substituted by the Income Tax (11th Amendment) Rules, 2005, w.e.f. 30-Mar-2005
Reference/Source: Check at Income Tax site for latest version of the Rules - link