Scheme for furnishing of Paper-Returns of Tax Deducted at Source, 2005

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....he Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby frames the following scheme for furnishing of returns of tax deducted at source in paper format, namely :- 1. Short title, commencement and application. (1) This scheme may be called the "Scheme for Furnishing of Paper Returns of Tax Deducted at Source, 2005". (2) It shall come into force on the date of its pub....

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.... furnish TDS Return under this Scheme; (5) "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 Deducted at Source Scheme, 2003; (6) "rules'" means the Income-tax Rules, 1962; (7) 'TDS Return" means a return to be filed under sub-section (1) of section 206 of the Act; (8) a....

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.... (4) The TDS Return shall be furnished to the agency. 4. Procedure to be followed by the agency. (1) The agency shall receive the TDS Return from the deduclor and check the same for the details of permanent account number and tax deduction and collection account number of the deductor, details of deposit of tax deducted at source in bank and the permanent account number of deductees. (2) ....