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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Key Terms Defined for Electronic Filing of Tax Deducted at Source Scheme, 2003 under Section 206</h1> This statutory provision defines key terms related to the Electronic Filing of Returns of Tax Deducted at Source Scheme, 2003. 'Act' refers to the Income-tax Act, 1961, and 'Board' is the Central Board of Direct Taxes. 'Computer media' includes floppy disks, CD-ROMs, and online data transmission. An 'e-deductor' is responsible for tax deduction, while an 'e-filing Administrator' is a designated officer for scheme administration. An 'e-TDS Intermediary' is an authorized company, and 'e-TDS Return' is the tax return filed under section 206, supported by Form No. 27A. Undefined terms follow meanings from the Income-tax Act.
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