Electronic filing of TDS returns: scheme mandates Gazette commencement and applicability for filers using computer media. The notification prescribes the Electronic Filing of Returns of Tax Deducted at Source Scheme, 2003, under powers conferred by the Income tax Act, fixes commencement upon publication in the Official Gazette, and makes the scheme applicable to all persons filing returns of tax deducted at source on computer media under the Act.
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Provisions expressly mentioned in the judgment/order text.
Electronic filing of TDS returns: scheme mandates Gazette commencement and applicability for filers using computer media.
The notification prescribes the Electronic Filing of Returns of Tax Deducted at Source Scheme, 2003, under powers conferred by the Income tax Act, fixes commencement upon publication in the Official Gazette, and makes the scheme applicable to all persons filing returns of tax deducted at source on computer media under the Act.
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