Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 37CA(1)] [Section 37CA] [Entire Act] Union of India - Subsection Section 37CA(1)(b) in Income Tax Rules, 1962 (b)on or before seven days from the end of the month in which the collection is made, where tax is paid accompanied by an income-tax challan.