(2) The return filed on the computer media shall contain all the information required under rule 37E.
(3) The return filed on the computer media shall be accompanied by Form No. 27B furnishing the information specified therein.
Extra Notes for Readers:
- Rule 37EA was introduced by the Income Tax (25th Amendment) Rules, 1999, w.e.f. 2-7-1999
Reference/Source: Check at Income Tax site for latest version of the Rules - link