Tax collection on computer media: mandatory electronic filing of returns under a Board scheme, with Form 27B accompaniment. The amendment replaces rule 37EA to require persons collecting tax under Chapter XVII BB to deliver returns on computer media in accordance with a Board specified scheme and within the time under rule 37E; such electronic returns must contain all information required by rule 37E and be accompanied by Form No. 27B furnishing the specified information.
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.
Tax collection on computer media: mandatory electronic filing of returns under a Board scheme, with Form 27B accompaniment.
The amendment replaces rule 37EA to require persons collecting tax under Chapter XVII BB to deliver returns on computer media in accordance with a Board specified scheme and within the time under rule 37E; such electronic returns must contain all information required by rule 37E and be accompanied by Form No. 27B furnishing the specified information.
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