(1)The amount deducted under sub-section (1) of Section 26 by a purchaser and the amount deducted by a person under sub-section (2) of the said section shall be deposited by him in the Government treasury by Challan in Form 27 or [e-Receipt] [Substituted for 'e-Challan' by Notification No. F-A-5-7-2006-1-V (40), dated 14-6-2006.] in Form 27-A before 10th day of the next month following the month in which such deduction has been made :Provided that the amount deducted may be deposited through internet in accordance with the provisions of sub-rule (6) of Rule 37.
