https://www.taxtmi.com/manuals?id=4521 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. en-us Thu, 18 Apr 2024 15:28:00 +0530 Tue, 07 Jan 2025 15:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4521 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. Manuals Income Tax Thu, 18 Apr 2024 15:28:00 +0530 https://www.taxtmi.com/manuals?id=4521