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of <h1>Rule 37CA: Tax Collected at Source Payment Procedures for Government Offices and Collectors Under Section 206C</h1> Rule 37CA of the Income Tax Rules, 1962, outlines the procedures for the payment of tax collected at source under section 206C to the Central Government. Government offices must pay collected taxes on the same day without an income-tax challan or within seven days from month-end with a challan. Other collectors must remit taxes within one week from month-end. Government offices must submit a statement in Form No. 24G electronically by specified deadlines. The Principal Director General of Income-tax (Systems) oversees the procedures for statement submission and verification. Taxes can be electronically remitted via internet banking or debit card.
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