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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 deduction at source returns on computer media must follow the Board's scheme and include the prescribed attachment.</h1> Returns for tax deducted at source required under section 206 must be submitted on computer media pursuant to the Board's specified scheme and within the time limits of rule 37 or 37A. The electronic return must include all information required by those rules and be accompanied by Form No. 27A furnishing the prescribed information.

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