https://www.taxtmi.com/acts?id=3829 Tax deduction at source reporting for payments to non-residents was formerly governed by Rule 37A of the Income-tax Rules, 1962, which has since been omitted. The omitted provision related to returns in Form No. 27Q in respect of deductions made under sections 193, 194, 194E, 195, 196A, 196B, 196C and 196D from payments to non-resident persons other than companies, resident but not ordinarily resident persons, and certain foreign companies. The historical filing requirement mandated quarterly filing to the Director General of Income-tax (Systems) or an authorised agency. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 20 May 2026 18:06:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3829 Tax deduction at source reporting for payments to non-residents was formerly governed by Rule 37A of the Income-tax Rules, 1962, which has since been omitted. The omitted provision related to returns in Form No. 27Q in respect of deductions made under sections 193, 194, 194E, 195, 196A, 196B, 196C and 196D from payments to non-resident persons other than companies, resident but not ordinarily resident persons, and certain foreign companies. The historical filing requirement mandated quarterly filing to the Director General of Income-tax (Systems) or an authorised agency. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3829