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Income_Tax_Rules

Section / Rule Number Content


37C Declaration by a buyer for no collection of tax at source under section 206C(1A)
37CA Time and mode of payment to Government account of tax collected at source under section 206C
37CB Class or classes of buyers to whom provisions of sub-section (1D) of section 206C shall not ap
37D Certificate for collection of tax at source under section 206C(5)
37E Prescribed returns regarding tax collected at source under section 206C(5A)
37EA Returns regarding tax collected at source on computer media under sub-section (5B) of section 206C
37F Prescribed authority for purposes of section 206C(5A)
37G Application for certificate for collection of tax at lower rates under sub-section (9) of section 206C
37H Certificate for collection of tax at lower rates from buyer under sub-section (9) of section 206C
37-I Credit for tax collected at source for the purposes of sub-section (4) of section 206C
37J Form for furnishing certificate of accountant under first proviso to sub-section (6A) of section 206C

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