| Prescribed returns regarding tax collected at source under section 206C(5A)
37E. Every person collecting tax in accordance with the provisions of section 206C shall, in respect of the period ending on 30th September and 31st March in each financial year, deliver or cause to be delivered to the income-tax authority referred to in rule 37F, the return for collection of tax in Form No. 27E within one month from the end of the period for which the return is required to be filed. |