37E Prescribed returns regarding tax collected at source under section 206C(5A) | Knowledge Bank

[Prescribed returns regarding tax collected at source under section 206C(5A).

¹37E. 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 [Director General of Income-tax (Systems) or the person or agency authorised by the Director General of Income-tax (Systems)] referred to in rule 37F, the return for collection of tax in Form No. 27E by the end of June following the financial year.]

Note:-

1. Omitted by the Income-tax (21st Amendment) Rules, 2021 dated 29.07.2021.

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