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 […]
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 […]
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 […]
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 […]
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
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.] […]
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 […]
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 […]
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 […]