https://www.taxtmi.com/acts?id=6983 Definitions specify that Act means the Income-tax Act, 1961; collector means the person responsible for collection of tax at source eligible to furnish a TCS Return; e-filing administrator is the officer designated by the Board for electronic filing; TCS Return means the return to be filed under section 206C(5A); and the Income-tax Rules, 1962, apply where relevant, with other undefined terms taking their meanings from the Act. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 03 Mar 2009 13:01:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6983 Definitions specify that Act means the Income-tax Act, 1961; collector means the person responsible for collection of tax at source eligible to furnish a TCS Return; e-filing administrator is the officer designated by the Board for electronic filing; TCS Return means the return to be filed under section 206C(5A); and the Income-tax Rules, 1962, apply where relevant, with other undefined terms taking their meanings from the Act. Act-Rules Direct Taxes Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6983