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E-collector

E-collector, means the person responsible for collection of tax at source who is required to furnish e-TCS Return under this Scheme. [Electronic Filing of Returns of Tax Collected at Source Scheme, 2005, section 2(4)]

E-filing Administrator

E-filing Administrator, means an officer not below the rank of Commissioner of Income Tax designated by the Board for the purpose of administration of this Scheme. [Electronic Filing of Returns of Tax Collected at Source Scheme,...

Addressee

Addressee, means a person who is intended by the originator to receive the electronic record but does not include any intermediary. [Information Technology Act, 2000 (21 of 2000), s. 2 (1) (b)]

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Freedom of information

notes; (ii) certified copies of any records of such public authority; (iii) diskettes, floppies or in any other electronic mode or through printouts where such information is stored in a computer or in any other device. [Freedom

Export

any other arrangement by whatever name called, and in the case of software, also includes transmission through any electronic media. [The Foreign Exchange Management (Export of Goods and Services Regulations, 2000, s. 2 (iv)] Means-- (i) taking

Free Trade Zone

Free Trade Zone, means a the Bandla Free Trade Zone and the Santa Cruz Electronic Export Processing Zone and includes any other Free Trade Zone which the Central Government may by, notification in

Freedom of speech and expression

relied on.) Every citizen, therefore, has a right to air his or her views through the printing and/or electronic media or through any communication method, LIC of India v. Manubhai D. Shah, (1992) 3 SCC 637. See

Information

memos, e-mails, opinions, advices, press-releases, circulars, orders, logbooks, contracts, reports, papers, samples, models, data material held in any electronic form and information relating to any private body which can be accessed by a public authority under any

Intermediary

1992). [Prevention of Money-Laundering Act, 2002 (15 of 2003), s. 2(1) (n)] Intermediary with respect to any particular electronic message means any person who on behalf of another person receives, stores or transmits that message or provides

Mail

official system for delivering such items; the postal system. 3. One or more written or oral messages sent electronically (e.g., through e-mail or voicemail), Black's Law Dictionary, 7th Edn., p. 963

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