Toggle SidebarPart 6ARule 37FSearch sections⌘KSearch this ActJump directly to a section by number or title.Part 6ARule 37FRule 37FPart 6APrescribed authority for purposes of section 206C(5A)The return referred to in rule 37E 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 37EARule 37FRule 37G