Para 1 - Short title, commencement and application - Electronic Filing of Re­turns of Tax Collected at Source Scheme, 2005

Electronic Filing of Returns of Tax Collected at Source Scheme, 2005 Notification No.S.O. 453, dated 31-3-2003 In exercise of the powers conferred by sub-section (5B) of sec tion 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 :— Short title, commencement and application. 1. (1) This Scheme may be called the "Electronic Filing of Re turns 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.