TDS return definitions clarify eligibility and roles under the paper filing scheme, including deductor and e filing administrator. Defines key terms for the Scheme for Furnishing of Paper Returns of Tax Deducted at Source, 2005: Act means the Income tax Act, 1961; TDS Return means a return under section 206(1); 'rules' means the Income tax Rules, 1962. The scheme specifies the relevant persons and offices-deductor, agency (including facilitation centers), and the e filing administrator-while all other undefined expressions take the meanings assigned in the Act, thereby aligning the paper filing framework with statutory terminology and administrative roles.
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.
TDS return definitions clarify eligibility and roles under the paper filing scheme, including deductor and e filing administrator.
Defines key terms for the Scheme for Furnishing of Paper Returns of Tax Deducted at Source, 2005: Act means the Income tax Act, 1961; TDS Return means a return under section 206(1); "rules" means the Income tax Rules, 1962. The scheme specifies the relevant persons and offices-deductor, agency (including facilitation centers), and the e filing administrator-while all other undefined expressions take the meanings assigned in the Act, thereby aligning the paper filing framework with statutory terminology and administrative roles.
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