Electronic Filing of Return of Tax Deducted at Source Scheme, 2003

In exercise of the powers conferred by sub-section (2) of section 206 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby specifies the following Scheme for electronic filing of return of tax deducted at source, namely: -

  1. Short title, commencement and application. -

(1) This Scheme may be called the "Electronic Filing of Return of Tax Deducted at Source Scheme, 2003".

(2) It shall come into force on the date of its publication in the Official Gazette.

(3) It shall be applicable to all persons filing returns of tax deducted at source on computer media under sub- section (2) of section 206 of the Income-tax Act, 1961.

2. Definitions. - In this Scheme, unless the context otherwise requires,-

(1) "Act" means the Income-tax Act, 1961 (43 of 1961);

(2) "Board" means the Central Board of Direct Taxes constituted under the Central Board of Revenues Act, 1963 (54 of 1963);

(3) "computer media" means a floppy (3 1/2 inch and 1.44 MB capacity) or CD-ROM, and includes on-line data transmission of electronic data to a server designated by e-filing Administrator for this purpose;

(4) "e-deductor" means the person responsible for deduction of tax at source who is required to furnish e-TDS Return under this scheme;

(5) "e-filing Administrator" means an officer not below the rank of Commissioner of Income-tax designated by the Board for the purpose of administration of this scheme;

(6) "e-TDS Intermediary" means a person, being a company, authorised by the Board to act as e-TDS Intermediary under this scheme;

(7) "e-TDS Return" means a return to be filed under section 206 of the Actduly supported by a declaration in Form No. 27A as prescribed under the Rules;

(8) "Rules" means the Income-tax Rules, 1962;

(9) All other words and expressions used herein but not defined and defined in the Act shall have the meanings respectively assigned to them in the Act.

3. Preparation of e-TDS Return. - (1) The e-deductor shall use the relevant Forms prescribed under the Rules for preparing e-TDS Returns.

(2) The e-deductor shall prepare his e-TDS Return according to the data structure to be provided by the e-filing Administrator.

(3) While preparing e-TDS Return, the e-deductor shall quote his permanent account number and tax deduction account number as also the permanent account number of all persons in respect of whom tax has been deducted by him except in respect of cases to which the first proviso to sub-section (5A) or the second...

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