March 21, 2018
Published by Law@HostBooks at March 21, 2018
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Rule – 37H, Certificate for collection of tax at lower rates from buyer under sub-section (9) of section 206C

37H. (1) Where the Assessing Officer is satisfied that the total income of the buyer 40[or licensee or lessee] justifies the collection of tax at any lower rate than the relevant rate […]
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March 21, 2018
Published by Law@HostBooks at March 21, 2018
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Rule – 37G, Application for certificate for collection of tax at lower rates under sub-section (9) of section 206C

37G. An application by the buyer or licensee or lessee for a certificate under sub-section (9) of section 206C shall be made in Form No. 13. Reference: www.incometaxindia.gov.in
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March 21, 2018
Published by Law@HostBooks at March 21, 2018
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Rule – 37F, Prescribed authority for purposes of section 206C(5A)

37F. 37[The return referred to in rule 37E shall be furnished to the Director General of Income-tax (Systems) or the person or agency authorised by the Director General of Income-tax (Systems)38.] […]
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March 21, 2018
Published by Law@HostBooks at March 21, 2018
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Rule – 37EA, Returns regarding tax collected at source on computer media under sub-section (5B) of section 206C

37EA. (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 […]
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March 21, 2018
Published by Law@HostBooks at March 21, 2018
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Rule – 37E, Prescribed returns regarding tax collected at source under section 206C(5A)

37E. 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 35[Director General of Income-tax […]
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March 21, 2018
Published by Law@HostBooks at March 21, 2018
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Rule – 37D, Certificate of tax collected at source under section 206C(5)

37D. (1) The certificate of collection of tax at source under sub-section (5) of section 206C to be furnished by the collector shall be in Form 27D. (2) The certificate […]
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March 21, 2018
Published by Law@HostBooks at March 21, 2018
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Rule – 37CB, Class or classes of buyers to whom provisions of sub-section (1D) of section 206C shall not apply

37CB. (1) The provisions of sub-section (1D) of section 206C in relation to sale of any goods (other than bullion or jewellery) or providing any service shall not apply to […]
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March 21, 2018
Published by Law@HostBooks at March 21, 2018
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Rule – 37CA, Time and mode of payment to Government account of tax collected at source under section 206C

37CA . (1) All sums collected in accordance with the provisions of sub-section (1) or sub-section (1C) of section 206C by an office of the Government shall be paid to the credit […]
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March 21, 2018
Published by Law@HostBooks at March 21, 2018
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Rule – 37C, Declaration by a buyer for no collection of tax at source under section 206C(1A)

37C. (1) A declaration under sub-section (1A) of section 206C to the effect that any of the goods referred to in the Table in sub-section (1) of that section are to […]
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