Section 206 - Persons deducting tax to furnish prescribed returns

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..... of April, 2005 under the foregoing provisions of this Chapter shall, prescribed person in the case of every office of Government, the principal officer in the case of every company, the prescribed person in the case of every local authority or other public body or association, every private employer and every other person within the prescribed time after the end of each financial year, prepare an .....

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..... specified therein, on or before the prescribed time after the end of each financial year, on a floppy, diskette, magnetic cartridge tape, CD-ROM or any other computer readable media (hereinafter referred to as the computer media) and in the manner as may be specified in that scheme : The prescribed person in the case of every office of Government and the principal officer in the case of every com .....

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..... rn Where the Assessing Officer considers that the return delivered or caused to be delivered under section 206(2) is defective, he may intimate the defect to the person responsible for deducting tax or the principal officer in the case of a company, and give him an opportunity of rectifying the defect within a period of 15 days from the date of such intimation or within such further period which o .....

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