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of <h1>CBDT Instruction Enforces Rule 37(2): Submit Form 26 for Dividend Tax Deductions Within 14 Days to Income-tax Officer.</h1> Instruction No. 531 issued by the Central Board of Direct Taxes (CBDT) on March 24, 1973, emphasizes the enforcement of Rule 37(2) of the Income-tax Rules, 1962. It mandates that individuals deducting tax under Section 194 of the Income-tax Act, 1961, from dividends must submit a statement in Form No. 26 to the Income-tax Officer assessing the company. This submission must occur within fourteen days of the tax deduction. The Board insists on strict adherence to these provisions and instructs that all Income-tax Officers be informed to ensure compliance.
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