Para 2 - Definitions - Electronic Furnishing of Return of Income Scheme, 2007

2. Definitions.- 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 required to furnish return of income or return of fringe benefits in Form ITR-1, Form ITR-2, Form ITR-3, Form ITR-4, Form ITR-5, Form ITR-6 or Form ITR-8; Explanation- A firm or a company which, under the provisions of sub-rule (3) of Rule 12 of the Income-tax Rules, 1962, is required to furnish the return electronically under digital signature or transmit the data of the return electronically and thereafter to submit the verification of the return in Form ITR-V is also an eligible person for the purposes of this Scheme; (e) "e-Retum" means electronically transmitted data of return furnished under this scheme, supported by a duly verified Form ITR-V; (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) "Form" means the form as set out in Appendix-ll of the Income-tax Rules, 1962; (i) "Registrar" means a person appointed by the Board to act as a Registrar under this scheme; (j) "rule" means the rules contained in the Income-tax Rules,1962; (k) words and expressions used herein but not defined and defined in the Act shall have the meanings respectively assigned to them in the Act.