Para 2 - Definitions - Scheme for Furnishing of Paper Returns of Tax Collected at Source, 2005

Definitions 2. In this Scheme, unless the context otherwise requires,— (1) "Act" means the Income-tax Act, 1961 (43 of 1961); (2) "agency" means the agency referred to in the proviso to sub-section (5A) of section 206C of the Act and includes facilitation centers set up by such agency; (3) "Board" means the Central Board of Direct Taxes constituted under the Central Board of Revenues Act, 1963 (54 of 1963); (4) "collector" means the person responsible for collection of tax at source who is eligible to furnish TCS Return under this Scheme; (5) "e-filing administrator" means the officer who is designated by the Board to act as e-filing administrator for the purposes of the Electronic Filing of Returns of Tax Collected at Source Scheme, 2005; (6) "rules" means the Income-tax Rules, 1962; (7) "TCS Return" means a return to be filed under sub-section (5A) of section 206C of the Act; (8) all other words and expressions used herein but not defined and defined in the Act shall have the meanings respectively assigned to them in the Act.