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<h1>Tax Returns on Floppy Disks or CDs Now Valid Under Amended Section 206; Must Pass Assessing Officer Checks</h1> Section 206 of the Income-tax Act is amended to include new subsections allowing tax returns filed on specified computer media, such as floppy disks or CDs, to be recognized as valid returns. These returns are admissible in legal proceedings without needing the original document. The conditions for such electronic returns include mandatory checks by the Assessing Officer, who must authenticate and ensure the preservation of the data by duplicating or storing it securely.