37E. Prescribed returns 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 [within one month from the end of the period for which the return is required to be filed.