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>Circular No. 744/1996 Dated:- 5-6-1996 Circular 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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r shall require the assessee to file such return 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 pr....