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Rule 37EA of Income Tax Rules 1962: TCS Returns on Computer Media-Sec 206C(5B)

Rule 37EA : Returns regarding tax collected at source on computer media under sub-section (5B) of section 206C
(Chapter: VIA - Collection of Tax at Source)

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

(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

This page was last updated on 17th October 2016.
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