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 37B] [Entire Act] Union of India - Subsection Section 37B(2) in Income Tax Rules, 1962 (2)The return or statement filed on a computer media shall contain all the information required under rule 37 or rule 37A, as the case may be.