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    <title>Prescribed returns regarding tax deducted at source under section 206 (Omitted)</title>
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    <description>Rule 37 of the Income-tax Rules, 1962, was omitted with effect from Notification No. 83/2021 dated 29-07-2021. Before omission, it required persons responsible for deducting tax under Chapter XVII-B to deliver prescribed annual TDS returns to the Director-General of Income-tax (Systems) or an authorised agency in the specified forms by the end of the relevant month in the following financial year. The rule covered Form 24 for salary deductions and Form 26 for specified categories of payments.</description>
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      <description>Rule 37 of the Income-tax Rules, 1962, was omitted with effect from Notification No. 83/2021 dated 29-07-2021. Before omission, it required persons responsible for deducting tax under Chapter XVII-B to deliver prescribed annual TDS returns to the Director-General of Income-tax (Systems) or an authorised agency in the specified forms by the end of the relevant month in the following financial year. The rule covered Form 24 for salary deductions and Form 26 for specified categories of payments.</description>
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