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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....ess 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] wherein the provisions relating to collectio....

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....ax 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. 3. This may please be brought to the notice of a....