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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
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....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....
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....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....