Scheme for furnishing of Paper-Returns of Tax Collected at Source, 2005

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..... e Central Board of Direct Taxes hereby frames the following scheme for furnishing of returns of tax collected at source in paper format, namely :- 1. Short title, commencement and application. (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 sh .....

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..... ing administrator" means the officer who is designated by the Board to art 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 (5 A) of section 206C of the Act; (8) all other words and expressions used herein but not defi .....

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..... the details of permanent account number and lax deduction and collection account number of the collector, details of deposit of tax collected at source in bank and the permanent account number of the persons from whom lax has been collected. (2) In case all the details referred to in paragraph (1) above are filled in, a receipt shall be issued to the collector. (3) After receiving the TCS Retur .....

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