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Electronic Filing Of Returns Of Tax Collected At Source Scheme, 2005

Category : Centralrules

Electronic Filing of Returns of Tax Collected at Source Scheme 2005 Notification S O 453 E In exercise of the powers conferred by sub section 5B of section 206C of the Income tax Act 1961 43 of 1961 the Central Board of Direct Taxes hereby specifies the following Scheme for electronic filing of return of tax collected at source namely 1 Short title commencement and application 1 This Scheme may be called the Electronic Filing of Returns of Tax Collected at Source Scheme 2005 2 It shall come into force on the date of its publication in the Official Gazette 3 It shall be applicable to all persons filing returns of tax collected at source on computer media under sub section 5B of section 206C of the Income tax Act 1961 2 Definitions In this Scheme unless the context otherwise requires 1 Act means the Income tax Act 1961 43 of 1961 2 Board means the Central Board of Direct Taxes constituted under the Central Board of Revenues...