Tax collected at source: collectors must file biannual returns in Form 27E for periods ending September and March. The Thirteenth Amendment prescribes that every person collecting tax under the tax collection provision must deliver to the specified income-tax authority the return for collection of tax in Form no. 27E for periods ending 30th September and 31st March each financial year; the amendment also substitutes the existing form in Appendix II by replacing Form No. 27EA.
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 collected at source: collectors must file biannual returns in Form 27E for periods ending September and March.
The Thirteenth Amendment prescribes that every person collecting tax under the tax collection provision must deliver to the specified income-tax authority the return for collection of tax in Form no. 27E for periods ending 30th September and 31st March each financial year; the amendment also substitutes the existing form in Appendix II by replacing Form No. 27EA.
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