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..... , 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 .....

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..... n 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 respective .....

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