Complied AIComplied AIBack to law libraryReading nowIncome-tax Rules, 19620 chapters · 444 rules
Divisions22
    • ¶Part 6A overview
    • 37CDeclaration by a buyer for no collection of tax at source under section 206C(1A)
    • 37CATime and mode of payment to Government account of tax collected at source under section 206C
    • 37CBClass or classes of buyers to whom provisions of sub-section (1D) of section 206C shall not apply
    • 37DCertificate of tax collected at source under section 206C(5)
    • 37EPrescribed returns regarding tax collected at source under section 206C(5A)
    • 37EAReturns regarding tax collected at source on computer media under sub-section (5B) of section 206C
    • 37FPrescribed authority for purposes of section 206C(5A)
    • 37GApplication for certificate for collection of tax at lower rates under sub-section (9) of section 206C
    • 37HCertificate for collection of tax at lower rates from buyer under sub-section (9) of section 206C
    • 37ICredit for tax collected at source for the purposes of sub-section (4) of section 206C
    • 37JForm for furnishing certificate of accountant under the first proviso to sub-section (6A) of section 206C
    • 38Notice of demand
    • 38AStatement of advance tax
    • 39Estimate of advance tax
    • 40Waiver of interest
    • 40AClaim for credit
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  3. Part 6A

Part 6A

Collection of Tax At Source

16 rules (37C–40A)

  • 37CDeclaration by a buyer for no collection of tax at source under section 206C(1A)
  • 37CATime and mode of payment to Government account of tax collected at source under section 206C
  • 37CBClass or classes of buyers to whom provisions of sub-section (1D) of section 206C shall not apply
  • 37DCertificate of tax collected at source under section 206C(5)
  • 37EPrescribed returns regarding tax collected at source under section 206C(5A)
  • 37EAReturns regarding tax collected at source on computer media under sub-section (5B) of section 206C
  • 37FPrescribed authority for purposes of section 206C(5A)
  • 37GApplication for certificate for collection of tax at lower rates under sub-section (9) of section 206C
  • 37HCertificate for collection of tax at lower rates from buyer under sub-section (9) of section 206C
  • 37ICredit for tax collected at source for the purposes of sub-section (4) of section 206C
  • 37JForm for furnishing certificate of accountant under the first proviso to sub-section (6A) of section 206C
  • 38Notice of demand
  • 38AStatement of advance tax
  • 39Estimate of advance tax
  • 40Waiver of interest
  • 40AClaim for credit
Part 6Deduction of Tax At SourcePart 7BASpecial Provisions Relating to Tax On Distributed Income of Domestic Company For Buy-Back of Shares