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Union of India - Section
Section 37 in Income Tax Rules, 1962
37. Prescribed returns regarding tax deducted at source under section 206.
- Every person, being a person responsible for deducting tax under Chapter XVII-B shall, in respect of a previous year, deliver or cause to be delivered to the Director-General of Income-tax (Systems) or the person or agency authorised by the Director General of Income-tax (Systems) referred to in rule 36A, the returns mentioned in column (1) of the Table below in Form No. specified in the corresponding entry in column (2) of the said Table by the end of the month falling in the financial year immediately following the previous year as specified in the corres-ponding entry in column (3) of the said Table :-| Sl. No. | Nature of returns | Form No. | Month |
| (1) | (2) | (3) | |
| 1. | Annual return of deduction of tax under section192 from "Salaries" | 24 | June |
| 2. | Annual return of deduction of tax under section193 from "Interest on securities", under section 194from "Dividends", under section 194A from "Interestother than interest on securities", under section 194B from"Winnings from lotteries or crossword puzzles", undersection 194BB from "Winnings from horse races", undersection 194C from "Payments to any contractor orsub-contractor", under section 194D from "Insurancecommission", under section 194EE from "Payments inrespect of deposits under the National Savings Scheme, etc.",under section 194F from "Payments on account of repurchaseof units by Mutual Fund or Unit Trust of India", undersection 194G from "Commission, etc., on sale of lotterytickets", under section 194H from "Commission orbrokerage", under section 194-I from "Rent",under section 194J from "Fees for professional or technicalservices", under section 194K from "Income in respectof units" and under section 194LA from "Payment ofcompensation on acquisition of certain immovable property". | 26 | June. |