Tax Collected at Source scheme: definitions clarify roles of Act, collector, e-filing administrator and TCS Return. Definitions specify that Act means the Income-tax Act, 1961; collector means the person responsible for collection of tax at source eligible to furnish a TCS Return; e-filing administrator is the officer designated by the Board for electronic filing; TCS Return means the return to be filed under section 206C(5A); and the Income-tax Rules, 1962, apply where relevant, with other undefined terms taking their meanings from the Act.
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Provisions expressly mentioned in the judgment/order text.
Tax Collected at Source scheme: definitions clarify roles of Act, collector, e-filing administrator and TCS Return.
Definitions specify that Act means the Income-tax Act, 1961; collector means the person responsible for collection of tax at source eligible to furnish a TCS Return; e-filing administrator is the officer designated by the Board for electronic filing; TCS Return means the return to be filed under section 206C(5A); and the Income-tax Rules, 1962, apply where relevant, with other undefined terms taking their meanings from the Act.
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