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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Section 206 of Income Tax Rules, 1962: Designated Officers Responsible for Filing Tax Returns for Various Employee Categories</h1> The statutory provision outlines the responsibilities for filing tax returns under section 206 of the Income Tax Rules, 1962. Various government officers are designated to file returns for different categories of employees and pensioners. These include Civil Audit Officers, Treasury Officers, Heads of Civil or Military Offices, and others such as Forest and Public Works Disbursing Officers, Head Postmasters, and Controllers of Defence Accounts. Additionally, specific roles are assigned for railway employees, personnel in foreign missions, and other public bodies. For local authorities or public associations, designated officials like secretaries or managers are responsible for filing returns.