731/CBDT.

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....educted at source from salaries paid to the employees in Form No.24 prescribed under Rule 35 of the Income-tax Rules. This prescribed return is to be delivered to the Income Tax Officer specified in Rule 35(2) read with rule 32(2) of the IT Rules within thirty days from 31st day of March of each year. 2. Under section 203 of the IT Act, persons deducting tax from salary paid to the employees ar....