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

The Income-tax Rules, 1962Central Act · 1962

Returns regarding tax collected at source on computer media under sub-section (5B) of section 206C.

(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.

Where this provision sits

Act	The Income-tax Rules, 1962
Rule	37EA
Marginal note	Returns regarding tax collected at source on computer media under sub-section (5B) of section 206C
Jurisdiction	Central
Status	In force as published by the source

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