March 21, 2018

Rule – 38, Notice of demand

38. Notwithstanding anything contained in rule 15, the notice of demand under section 156 to be served upon the assessee in pursuance of an order under section 210 shall be in […]
March 21, 2018

Rule – 37J, Form for furnishing certificate of accountant under the first proviso to sub-section (6A) of section 206C

37J.(1) The certificate from an accountant under the first proviso to sub-section (6A) of section 206C shall be furnished in Form 27BA to the Director General of Income-tax (Systems) or […]
March 21, 2018

Rule – 37-I, Credit for tax collected at source for the purposes of sub-section (4) of section 206C

37-I. (1) Credit for tax collected at source and paid to the Central Government in accordance with provisions of section 206C of the Act, shall be given to the person from […]
March 21, 2018

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 […]
March 21, 2018

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
March 21, 2018

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.] […]
March 21, 2018

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 […]
March 21, 2018

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 […]
March 21, 2018

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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