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of <h1>Rule 37A Omitted: No More Quarterly TDS Returns for Non-Residents from April 1, 2010 Under Income Tax Rules.</h1> Rule 37A of the Income Tax Rules, 1962, which required the submission of returns regarding tax deducted at source for non-residents, has been omitted as of April 1, 2010. Previously, it mandated that tax deductions made under specific sections from payments to non-residents or certain companies be reported quarterly using Form No. 27Q to the Director General of Income-tax (Systems). The rule underwent several amendments before its omission, including changes to submission deadlines and conditions for reporting income credited by specific dates.
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