Tax deduction return filing must follow prescribed forms and electronic schemes, with deemed admissibility and defect rectification rules. Section 206 requires persons responsible for deducting tax at source to prepare and deliver prescribed returns to the designated authority within the prescribed time after each financial year; returns must be in the prescribed form and may be furnished on computer media under a Board-notified scheme. Returns filed on computer media are deemed returns and admissible as evidence without production of original. The Assessing Officer may intimate defects, allow a rectification period, and treat unrectified defective returns as invalid with consequences equivalent to failure to deliver a return.