36A. Income-tax authority for purposes of section 206.

The returns referred to in rules 37 and 37A shall be fur­nished to—

(i) the [Assessing Officer], so designated by the Chief Commissioner or Commissioner of Income-tax, within whose area of jurisdiction, the office of the person responsible for deducting tax under Chapter XVII-B is situated ; or

(ii) in any other case, to the [Assessing Officer] within whose area of jurisdiction, the office of the person responsible for deducting tax under Chapter XVII-B is situated.]