Electronic filing of TDS returns requires specified roles, media, and authorised intermediaries to submit e TDS returns under the Scheme. The Scheme sets out terms and roles for electronic filing of tax deducted at source returns, specifying the Income tax Act and the Board as governing authorities, permitted data transmission media including online submission to a designated server, and the regulated participants: the e deductor obliged to file e TDS Returns, the e filing Administrator responsible for administration, and authorised e TDS Intermediaries; it defines the e TDS Return as a return under section 206 supported by Form No. 27A and adopts Act definitions for any terms not defined in the Scheme.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Electronic filing of TDS returns requires specified roles, media, and authorised intermediaries to submit e TDS returns under the Scheme.
The Scheme sets out terms and roles for electronic filing of tax deducted at source returns, specifying the Income tax Act and the Board as governing authorities, permitted data transmission media including online submission to a designated server, and the regulated participants: the e deductor obliged to file e TDS Returns, the e filing Administrator responsible for administration, and authorised e TDS Intermediaries; it defines the e TDS Return as a return under section 206 supported by Form No. 27A and adopts Act definitions for any terms not defined in the Scheme.
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