https://www.taxtmi.com/acts?id=3796 Rule 37G requires a buyer, licensee or lessee seeking a certificate for collection of tax at lower rates under sub-section (9) of section 206C to apply electronically in Form No. 13, either under digital signature or through electronic verification code. It also empowers the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems) to prescribe procedures, formats and standards for secure capture, transmission and uploading of documents, and to implement security, archival and retrieval policies for Form No. 13. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 20 May 2026 16:49:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3796 Rule 37G requires a buyer, licensee or lessee seeking a certificate for collection of tax at lower rates under sub-section (9) of section 206C to apply electronically in Form No. 13, either under digital signature or through electronic verification code. It also empowers the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems) to prescribe procedures, formats and standards for secure capture, transmission and uploading of documents, and to implement security, archival and retrieval policies for Form No. 13. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3796