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<h1>Digital Signatures and e-Returns Defined in Electronic Furnishing of Return of Income Scheme, 2007</h1> The Electronic Furnishing of Return of Income Scheme, 2007, outlines definitions relevant to its implementation. It refers to the Income Tax Act, 1961, and the Central Board of Direct Taxes. Key terms include 'digital signature,' which must be issued by an authorized Certifying Authority, and 'eligible person,' defined as individuals or entities with a permanent account number required to file returns in specified forms. The scheme also defines 'e-Return,' 'e-Return Administrator,' 'e-Return Intermediary,' 'Form,' and 'Registrar.' It states that undefined terms shall carry the meanings assigned in the Income Tax Act.