https://www.taxtmi.com/acts?id=4058 Section 206 requires persons responsible for deducting tax at source to prepare and deliver prescribed returns to the designated authority within the prescribed time after each financial year; returns must be in the prescribed form and may be furnished on computer media under a Board-notified scheme. Returns filed on computer media are deemed returns and admissible as evidence without production of original. The Assessing Officer may intimate defects, allow a rectification period, and treat unrectified defective returns as invalid with consequences equivalent to failure to deliver a return. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 17 Jul 2025 16:20:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4058 Section 206 requires persons responsible for deducting tax at source to prepare and deliver prescribed returns to the designated authority within the prescribed time after each financial year; returns must be in the prescribed form and may be furnished on computer media under a Board-notified scheme. Returns filed on computer media are deemed returns and admissible as evidence without production of original. The Assessing Officer may intimate defects, allow a rectification period, and treat unrectified defective returns as invalid with consequences equivalent to failure to deliver a return. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4058