Filing of TDS returns: centralised head office filing prevents duplicate demands; jurisdictional AO may enforce compliance. Filing of returns under section 206 is to be centralised: where a head office or branch is already filing the prescribed TDS return, no other Assessing Officer shall require the assessee to file the same return. If the return is not being filed, the Assessing Officer having jurisdiction under rule 36A may enforce compliance. This procedure is extended to all other TDS returns filed under rule 37 as required under section 206, preventing duplicate filing obligations while preserving enforcement authority for non filing.