Para 1 - Short title, commencement and application - Electronic Filing of Returns of Tax Deducted at Source Scheme, 2003

Electronic Filing of Returns of Tax Deducted at Source Scheme, 2003 Notification No. 205/2003 [F.No. 142/31/2003 TPL], dated 26-8-2003 In exercise of the powers conferred by sub-section (2) of section 206 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby specifies the following Scheme for elec tronic filing of return of tax deducted at source, namely :— Short title, commencement and application. 1. (1) The Scheme may be called the Electronic Filing of Returns of Tax Deducted at Source Scheme, 2003. (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 deducted at source on computer media under sub-section (2) of section 206 of the Income-tax Act, 1961.