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of <h1>Definitions Clarified for TCS Returns Under Section 206C, Including Roles of Collectors and E-filing Administrators.</h1> The Scheme for Furnishing of Paper Returns of Tax Collected at Source, 2005, outlines key definitions for its implementation. 'Act' refers to the Income-tax Act, 1961. 'Agency' includes entities and facilitation centers involved in tax collection. The 'Board' is the Central Board of Direct Taxes. A 'collector' is responsible for tax collection and eligible to file TCS Returns. The 'e-filing administrator' is appointed by the Board for managing electronic filings. 'Rules' pertain to the Income-tax Rules, 1962. 'TCS Return' is the return filed under section 206C of the Act. Undefined terms follow the meanings in the Act.
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