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 […]
37. Every person, being a person responsible for deducting tax under Chapter XVII-B shall, in respect of a previous year, deliver or cause to be delivered to the 19[Director-General of Income-tax (Systems) […]
36A. 16[The returns referred to in rules 37 and 37A shall be furnished to the Director General of Income-tax (Systems) or the person or agency authorised by the Director General of […]
36. 11[(1)] In the case of offices of the Government the return under 12[***] section 206 shall be furnished by— (a) Civil Audit Officers/Pay and Accounts Officers for all Gazetted Officers and […]
33. (1) In cases where the trustees of an approved superannuation fund pay any contributions made by an employer, including interest on such contributions, to an employee during his life-time, […]