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..... 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 .....

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..... 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 Incom .....

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