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<h1>Tax withholding return filing obligations: electronic submission mandated with defect rectification leading to invalidation if not cured.</h1> Section 206 requires designated persons who deduct tax at source to prepare and deliver prescribed returns after each financial year to the prescribed authority; the Board may frame a scheme for alternative filing. From 1 April 2005 returns may be delivered on computer readable media as per a Board-specified scheme, and such electronic returns are admissible as evidence. If an electronic return is found defective, the Assessing Officer must notify the deductor and allow 15 days (or a further permitted period) to rectify; non-rectification renders the return invalid and treated as non-delivery.