Collection of income-tax at source under section 206C of the Income-tax Act, in respect of profits and gains from the business of trading in alcoholic liquor, forest produce, etc.--Filing of half-yearly returns--Regarding

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....pect of profits and gains from the business of trading in alcoholic liquor, forest produce, etc.--Filing of half-yearly returns--Regarding Circular No. 565 Dated 11/7/1990 Attention is invited to this Department's Circulars No.525 [F.No.275A/3/88-IT(B)], dated 24-11-88 [printed at [1988] 174 ITR (St.) 56] and No.535 [F.No.275A/6/89-IT(B)], dated 26.6.89 [printed at [1989] 178 ITR (St.) 60....

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....A) and another rule 37F prescribing the income-tax authorities to whom these half-yearly returns are to be furnished, have been inserted by the Income-tax Rules, 1962, vide Notification No. S.O. 149(E), dated 19-2-90 (See Income-tax (Third Amendment) Rules, 1990: 182 ITS (St.) 137). These half-yearly returns are to be filed within one month from the end of the period to which the returns relate. ....