Filing obligations expanded to allow prescribed agencies and require annual computerized returns by designated withholding officers. Amendment permits returns to be filed with the prescribed income-tax authority or other prescribed authority or agency, authorizes the Board to frame a scheme for such filing, and requires the prescribed person in government offices and the principal officer in companies who deduct tax to deliver annual returns on computer media under that scheme within the prescribed time after each financial year.
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.
Filing obligations expanded to allow prescribed agencies and require annual computerized returns by designated withholding officers.
Amendment permits returns to be filed with the prescribed income-tax authority or other prescribed authority or agency, authorizes the Board to frame a scheme for such filing, and requires the prescribed person in government offices and the principal officer in companies who deduct tax to deliver annual returns on computer media under that scheme within the prescribed time after each financial year.
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