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<h1>Rule 37F Omitted: Notification 83/2021 Removes Prescribed Authority Requirement for Section 206C(5A) Returns Submission.</h1> Rule 37F of the Income-tax Rules, 1962, which pertained to the prescribed authority for purposes of section 206C(5A), has been omitted as per Notification No. 83/2021 dated 29-07-2021. Previously, this rule mandated that the return specified in rule 37E be submitted to the Director General of Income-tax (Systems) or an authorized person or agency.