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<h1>Tax collected at source reporting requirement omitted; prior obligation required annual filing of Form 27E with tax systems authority.</h1> The rule prescribing that persons collecting tax at source must deliver an annual return in Form No. 27E to the Director General of Income-tax (Systems) or its authorised agent by the end of June following the financial year has been omitted by notification, thereby removing that specified filing obligation from the Income-tax Rules.