Electronic filing of TDS returns now deemed valid and admissible in evidence; defects may render them invalid.

Section 206 is amended to permit prescribed electronic filing of TDS returns on specified computer media under a Board-notified scheme and timelines; the principal officer of a company must file such returns. Returns on computer media are deemed to be returns and admissible in evidence without originals. The Assessing Officer may intimate defects and grant fifteen days or a further discretionary extension to rectify; failure to rectify renders the return invalid and invokes the Act's consequences as if the return had not been delivered.

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