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

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....DS returns-Clarification reg<br>744/1996 Dated:- 5-6-1996 Circular<br>Income Tax<br>Filing of returns u/s. 206 of IT Act, 1961, in respect of TDS from the salary of employees of a company working at i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....urn with him. Where, however, the return is not being filed, the Assessing Officer having jurisdiction in terms of rule 36A of the Income-tax Rules, may proceed so as to enforce compliance to the prov....