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Electronic Furnishing Of Returns Of Income Scheme, 2003

Category : Centralrules

Electronic Furnishing of Returns of Income Scheme 2003 Notification S O 856 E In exercise of the powers conferred by sub section 1B of section 139 of Income Tax Act 1961 43 of 1961 the Central Board of Direct Taxes hereby specifies the following scheme namely 1 Short title commencement and application 1 This scheme may be called the Electronic Furnishing of Returns of Income Scheme 2003 2 It shall come into force on the date of its publication in the Official Gazette 3 It applies to an individual having income under the head Salaries and not having any income under the head Profits and gains of business or profession who is assessed or assessable to tax at Ahmedabad Bangalore Chennai Delhi Hyderabad Kolkata and Mumbai 2 Definitions In this scheme unless the context otherwise requires a Act means the Income Tax Act 1961 43 of 1961 b Board means the Central Board of Direct Taxes constituted under the Central Boa...