Para 2 - Definitions - Electronic Furnishing of Return of Income Scheme, 2004

Definitions. 2. In this scheme, unless the context otherwise requires— (a) "Act" means the Income-tax Act, 1961 (43 of 1961); (b) "Board" means Central Board of Direct Taxes constituted under the Central Board of Revenues Act, 1963 (54 of 1963); (c) "digital signature" means a digital signature issued by any Certifying Authority authorised to issue such certificates by the Controller of Certifying Authorities; (d) "eligible person" means a person who has been allotted a permanent account number and who is assessed or assessable to tax at any of the cities specified in Schedule 'A' of this scheme; (e) "e-Return" means electronically transmitted data of return furnished under this scheme, supported by a duly verified paper return of income; (f) "e-Return Administrator" means an officer, not below the rank of the Commissioner of Income-tax, designated by the Board for the purpose of administration of this scheme; (g) "e-Return Intermediary" means a person authorised to be an e-Return intermediary under this scheme; (h) "Monitoring Committee" means the Monitoring Committee appointed by the Board for the purpose of this scheme; (i) "Registrar" means a person appointed by the Board to act as a Registrar under this scheme; (j) words and expressions used herein but not defined and defined in the Act shall have the meanings respectively assigned to them in the Act.