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Indian Income Tax Rules, 1962   Part VIA   Collection of Tax at Source   Rule No. Particulars 37C   Declaration by a buyer for no collection of tax at source under section 206C(1A) 37CA   Time and mode of payment to Government account of tax collected at source under section 206C 37D   Certificate for collection of tax at source under section 206C(5) 37E   Prescribed returns regarding tax collected at source under section 206C(5A) 37EA   Returns regarding tax collected at source on computer media under sub-section (5B) of section 206C 37F   Income-tax authority for purposes of section 206C(5A) 37G   Application for certificate for collection of tax at lower rates under sub-section (9) of section 206C 37H   Certificate for collection of tax at lower rates from buyer under sub-section (9) of section 206C 37I   Credit for tax collected at source for the purposes of sub-section (4) of section 206C BACK