Para 2 - Definitions - Electronic Filing of Re­turns of Tax Collected at Source Scheme, 2005

Definitions. 2. 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 consti tuted under the Central Board of Revenues Act, 1963 (54 of 1963); (3) "computer media" means a floppy (3½ inch and 1.44 MB capacity) or CD-ROM, and includes on-line data transmission of electronic data to a server designated by e-filing Administrator for this purpose; (4) "e-collector" means the person responsible for collec tion of tax at source who is required to furnish e-TCS Return under this scheme; (5) "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; (6) "e-TCS Intermediary" means a person, being a company, authorised by the Board to act as e-TCS Intermediary under this scheme; (7) "e-TCS Return" means a return to be filed under sub-section (5B) of section 206C of the Act duly supported by a declaration in Form No. 27B as prescribed under the Rules; (8) "Rules" means the Income-tax Rules, 1962; (9) All other words and expressions used herein but not defined and defined in the Act shall have the meanings respec tively assigned to them in the Act.