Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Tax collected at source returns in Form 27E were earlier due by June after the financial year, before omission. Rule 37E earlier required every person collecting tax under section 206C to furnish the return of tax collected at source in Form No. 27E to the Director General of Income-tax (Systems), or an authorised person or agency under rule 37F, by the end of June following the financial year. The rule was later omitted by Notification No. 83/2021 dated 29-07-2021.
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Provisions expressly mentioned in the judgment/order text.
Tax collected at source returns in Form 27E were earlier due by June after the financial year, before omission.
Rule 37E earlier required every person collecting tax under section 206C to furnish the return of tax collected at source in Form No. 27E to the Director General of Income-tax (Systems), or an authorised person or agency under rule 37F, by the end of June following the financial year. The rule was later omitted by Notification No. 83/2021 dated 29-07-2021.
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