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

Furnishing of Return of Income on Internet Scheme, 2004 Notification No. so 1074(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), 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 Furnishing of Return of Income on Internet Scheme, 2004. (2) It shall come into force on the date of its publication in the Official Gazette. (3) It applies to an individual who has been allotted Permanent Account Number and who has income under the head "Salaries" but does not have any income under the head 'Profits and gains of business or profession', who is assessed or assessable to tax in any of the cities specified in Schedule 'A' of this scheme.