Toggle SidebarPart 6Rule 36ASearch sections⌘KSearch this ActJump directly to a section by number or title.Part 6Rule 36ARule 36APart 6Prescribed authority for purposes of section 206The returns referred to in rules 37 and 37A shall be furnished to the Director General of Income-tax (Systems) or the person or agency authorised by the Director General of Income-tax (Systems).Rule 36Rule 36ARule 37