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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amendment to Section 206: New Scheme for Filing Tax Returns with Expanded Authorities Effective October 1, 2004</h1> Section 206 of the Income-tax Act has been amended by the Finance (No. 2) Act, 2004. Effective October 1, 2004, the term 'prescribed income-tax authority' is expanded to include 'such other authority or agency as may be prescribed.' A new proviso allows the Board to create a scheme for filing returns with these authorities. Effective April 1, 2005, changes specify that the 'prescribed person' in government offices and the 'principal officer' in companies must submit tax deduction returns on computer media within a prescribed timeframe after each financial year.
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