Notification No. 122/2005, Dated 30-3-2005
In exercise of the powers conferred by section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:—
1. (1) These rules may be called the Income-tax (Ninth Amendment) Rules, 2005.
(2) They shall come into force from the date of publication in the Official Gazette.
2. In the Income-tax Rules, 1962,—
(a) in Appendix II,—
(i) for Form No. 27A, the following Form shall be substituted, namely:—
Form No. 27A &B
(b)in Part VIA, for rule 37EA, the following rule shall be substituted, namely:—
“37EA. Returns regarding tax collected at source on computer media under sub-section (5B) of section 206C—(1) Where a person responsible for collecting tax under Chapter XVII-BB is required to file any return referred to in rule 37E on computer media, such person shall deliver or cause to be delivered such return in accordance with such scheme as may be specified by the Board in this behalf within the time specified under rule 37E.
(2) The return filed on the computer media shall contain all the information required under rule 37E.
(3) The return filed on the computer media shall be accompanied by Form No. 27B furnishing the information specified therein.”.