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<h1>Tax Deducted at Source Returns Omitted Under Rule 37; Notification No. 83/2021 Changes Compliance Requirements</h1> The previously required prescribed returns concerning tax deducted at source under section 206, as outlined in Rule 37 of the Income Tax Rules, 1962, have been omitted as per Notification No. 83/2021. Before omission, Rule 37 mandated that individuals responsible for deducting tax under Chapter XVII-B submit annual returns to the Director-General of Income-tax (Systems) by June of the following financial year. These returns included deductions under various sections such as salaries, interest, dividends, winnings, payments to contractors, commissions, rent, professional fees, and compensation for property acquisition.