Notification No. : 185

Section(s) Referre :  s. 295

Date of Issue  :  31/7/2003

Notification No. 185 of 2003/S.O. No. 879(E), dt. 31st July, 2003.

In exercise of the powers conferred by section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of 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 (Thirteenth Amendment) Rules, 2003.

(2) They shall come into force from the date of publication in the Official Gazette.

2. In the Income-tax Rules, 1962,–

(a) in Part VIA, for rule 37E, the following rule shall be substituted, namely:

“37E. Prescribed return regarding tax collected at source under section 206C(5A)-Every person collecting tax in accordance with the provisions of section 206C shall, in respect of the period ending on 30th September and 31st March in each financial year, deliver or cause to be delivered to the income-tax authority referred to in rule 37F, the return for collection of tax in Form no. 27E.”

(b) in Appendix II,–

(A) for Form No. 27EA shall be substituted.

[F.No. 62/FB/2003-TPL]

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