Filing of returns u/s. 206 of IT Act, 1961, in respect of TDS from the salary of employees of a company working at its headquarters or in other branches-Extension of the procedure in respect of other TDS returns-Clarification reg

Filing of returns u/s. 206 of IT Act, 1961, in respect of TDS from the salary of employees of a company working at its headquarters or in other branches-Extension of the procedure in respect of other TDS returns-Clarification reg https://www.taxtmi.com/circulars?id=5126 Filing of returns under section 206 is to be centralised: where a head office or branch is already filing the prescribed TDS return, no other Assessing Officer shall require the assessee to file the same return. If the return is not being filed, the Assessing Officer having jurisdiction under rule 36A may enforce compliance. This procedure is extended to all other TDS returns filed under rule 37 as required under section 206, preventing duplicate filing obligations while preserving enforcement authority for non filing. en-us Wed, 05 Jun 1996 00:00:00 +0530 Sat, 09 Aug 2008 15:26:00 +0530 TaxTMI RSS Generator Filing of returns u/s. 206 of IT Act, 1961, in respect of TDS from the salary of employees of a company working at its headquarters or in other branches-Extension of the procedure in respect of other TDS returns-Clarification reg https://www.taxtmi.com/circulars?id=5126 Filing of returns under section 206 is to be centralised: where a head office or branch is already filing the prescribed TDS return, no other Assessing Officer shall require the assessee to file the same return. If the return is not being filed, the Assessing Officer having jurisdiction under rule 36A may enforce compliance. This procedure is extended to all other TDS returns filed under rule 37 as required under section 206, preventing duplicate filing obligations while preserving enforcement authority for non filing. Circulars Income Tax Wed, 05 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5126