Rules

37F Prescribed authority for purposes of section 206C(5A)

Prescribed authority for purposes of section 206C(5A).

¹37F. [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).]

Note:-

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

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