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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Tax collected at source returns on computer media must follow Board specified filing scheme and include required information.</h1> Rule 37EA requires persons responsible for tax collected at source to deliver returns on computer media according to the Board specified scheme and within the prescribed time, ensuring the electronic return contains all information required by the return rules and is accompanied by Form No. 27B with the prescribed information.

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