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[Cites 0, Cited by 0] [Section 37CA(5)] [Section 37CA] [Entire Act]

Union of India - Subsection

Section 37CA(5)(i) in Income Tax Rules, 1962

(i)Where tax has been deposited accompanied by an income-tax challan, the tax collected under sub-section (1) or sub-section (1C) of section 206C shall be deposited to the credit of the Central Government by remitting it within the time specified in clause (b) of sub-rule (1) or in sub-rule (2) into any branch of the Reserve Bank of India or of the State Bank of India or of any authorised bank.