Para 2 - Definitions - Furnishing of Return of Income on Internet 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 the Central Board of Direct Taxes consti tuted 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 of India; (d) "eligible person" means 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", and who is assessed or assessable to tax in any of the cities specified in Schedule 'A' of this scheme; (e) "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; (f) "Internet return" means electronically transmitted data of return and its enclosures under digital signature, furnished under this scheme; (g) words and expressions used herein and not defined but defined in the Act shall have the meanings respectively assigned to them in the Act.