Para 1 - Short title, commencement and application - Scheme for Furnishing of Paper Returns of Tax Collected at Source, 2005

SCHEME FOR FURNISHING OF PAPER RETURNS OF TAX COLLECTED AT SOURCE, 2005 S.O. 930(E), Dated 30-6-2005 In exercise of the powers conferred by the proviso to sub-section (5A) of section 206C of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby frames the following scheme for furnishing of returns of tax collected at source in paper format, namely,— Short title, commencement and application 1. (1) This scheme may be called the Scheme for Furnishing of Paper Returns of Tax Collected at Source, 2005. (2) It shall come into force on the date of its publication in the Official Gazette. (3) It shall be applicable to all persons required to furnish returns of tax collected at source under sub-section (5A) of section 206C of the Income-tax Act, 1961, other than those referred to in the proviso to sub-section (5B) of that section.