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Income Tax

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HOUSE PROPERTY

[Prescribed returns regarding tax deducted at source under section 206.

37. 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 :—

[TABLE

Sl. No. Nature of returns Form No. Month
  (1) (2) (3)
1. Annual return of deduction of tax under section 192 from 'Salaries' 24 June
2. Annual return of deduction of tax under section 193 from 'Interest on securities', under section 194 from 'Dividends', under section 194A from 'Interest other than interest on securities', under section 194B from 'Winnings from lotteries or crossword puzzles', under section 194BB from 'Winnings from horse races', under section 194C from 'Payments to any contractor or sub-contractor', under section 194D from 'Insurance commission', under section 194EE from 'Payments in respect of deposits under the National Savings Scheme, etc.', under section 194F from 'Payments on account of repurchase of units by Mutual Fund or Unit Trust of India', under section 194G from 'Commission, etc., on sale of lottery tickets', under section 194H from 'Commission or brokerage', under section 194-I from 'Rent', under section 194J from 'Fees for professional or technical services', [under section 194K from 'Income in respect of units' and under section 194LA from 'Payment of compensation on acquisition of certain immovable property']. 26 June.]

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