Para 1 - Short title, commencement and application - Electronic Furnishing of Return of Income Scheme, 2004

Electronic Furnishing of Return of Income Scheme, 2004 NOTIFICATION NO. S.O. 1073(E), dated 30-9-2004 In exercise of the powers conferred by sub-section (1B) of sec tion 139 of the Income-tax Act, 1961 (43 of 1961) and in super session of the Electronic Furnishing of Returns of Income Scheme, 2003 published in the Gazette of India, Extraordinary, Part II, Section 3 - sub-section (ii) under the notification of the Gov ernment of India, Ministry of Finance (Department of Revenue), Central Board of Direct Taxes vide S.O. 856(E) dated the 25th July, 2003, except as respects things done, or omitted to be done, the Central Board of Direct Taxes hereby specifies the following scheme, namely :— Short title, commencement and application. 1. (1) This scheme may be called the Electronic Furnishing of Return of Income Scheme, 2004. (2) It shall come into force on the date of its publication in the Official Gazette. (3) It applies to any person who is assessed or assessable to tax at any of the cities specified in Schedule 'A' of this scheme.