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    <title>Prescribed returns regarding tax collected at source under section 206C(5A) (Omitted)</title>
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    <description>Rule 37E earlier required every person collecting tax under section 206C to furnish the return of tax collected at source in Form No. 27E to the Director General of Income-tax (Systems), or an authorised person or agency under rule 37F, by the end of June following the financial year. The rule was later omitted by Notification No. 83/2021 dated 29-07-2021.</description>
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      <description>Rule 37E earlier required every person collecting tax under section 206C to furnish the return of tax collected at source in Form No. 27E to the Director General of Income-tax (Systems), or an authorised person or agency under rule 37F, by the end of June following the financial year. The rule was later omitted by Notification No. 83/2021 dated 29-07-2021.</description>
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