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

The Income-tax Rules, 1962Central Act · 1962

Returns regarding tax deducted at source on computer media under sub-section (2) of section 206.

(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.

Where this provision sits

Act	The Income-tax Rules, 1962
Rule	37B
Marginal note	Returns regarding tax deducted at source on computer media under sub-section (2) of section 206
Jurisdiction	Central
Status	In force as published by the source

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