Definitions
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....>Definitions 2. In this Scheme, unless the context otherwise requires,— (1) "Act" means the Income-tax Act, 1961 (43 of 1961); (2) "agency" means the agency referred to in the p....
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...."e-filing administrator" means the officer who is designated by the Board to act as e-filing administrator for the purposes of the Electronic Filing of Returns of Tax Collected at Source Scheme, 2005;....
TaxTMI