March 21, 2018

Rule – 37BC, Relaxation from deduction of tax at higher rate under section 206AA

37BC. (1) In the case of a non-resident, not being a company, or a foreign company (hereafter referred to as ‘deductee’) and not having permanent account number the provisions of […]
March 21, 2018

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 […]
March 21, 2018

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 […]
March 21, 2018

Rule – 37BC, Relaxation from deduction of tax at higher rate under section 206AA

37BC. (1) In the case of a non-resident, not being a company, or a foreign company (hereafter referred to as ‘deductee’) and not having permanent account number the provisions of […]
March 21, 2018

Rule – 37BB, Furnishing of information for payment to a non-resident, not being a company, or to a foreign company

37BB . (1) The person responsible for paying to a non-resident, not being a company, or to a foreign company, any sum chargeable under the provisions of the Act, shall furnish the […]
March 21, 2018

Rule 37BA: Credit for Tax Deducted at Source for Section 199 Purpose

Rule 37 BA of Income Tax Rules includes provisions for granting credit for Tax Deducted at Source (TDS) for the purposes of section 199 deducted by the deductor. It states […]
March 21, 2018

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

37B. (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 […]
March 21, 2018

Rule – 37AA, Return of interest paid to residents without deduction of tax.

37AA. 23[Omitted by the IT (Fourth Amdt.) Rules, 1997, w.e.f. 19-3-1997.] Reference: www.incometaxindia.gov.in
March 21, 2018

Rule – 37A, Returns regarding tax deducted at source in the case of non-residents

37A. 22[Omitted by the IT (Sixth Amdt.) Rules, 2010, w.r.e.f. 1-4-2010.] Reference: www.incometaxindia.gov.in
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