https://www.taxtmi.com/circulars?id=9997 Tax Deduction at Source obligations under section 194C and Rule 37(2C) require the assessing ITO to ensure collection, enforce statutory deduction requirements and take penal action for defaults. Branches may use challans from local ITOs for payment to Government accounts provided the challans clearly indicate the payer's PAN and the designation of the assessing ITO to enable correct credit and reconciliation. Any conflicting instructions from Commissioners must be withdrawn or modified and intimated to the Board. en-us Wed, 28 Feb 1973 00:00:00 +0530 Mon, 13 Jun 2011 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9997 Tax Deduction at Source obligations under section 194C and Rule 37(2C) require the assessing ITO to ensure collection, enforce statutory deduction requirements and take penal action for defaults. Branches may use challans from local ITOs for payment to Government accounts provided the challans clearly indicate the payer's PAN and the designation of the assessing ITO to enable correct credit and reconciliation. Any conflicting instructions from Commissioners must be withdrawn or modified and intimated to the Board. Circulars Income Tax Wed, 28 Feb 1973 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9997