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Section 206 - Persons deducting tax to furnish prescribed returns
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....April, 2005 under the foregoing provisions of this Chapter shall, * prescribed person in the case of every office of Government, * the principal officer in the case of every company, * the prescribed person in the case of every local authority or other public body or association, * every private employer and * every other person * within the prescribed time after the end of each financ....
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....ject to such conditions as may be specified therein, * on or before the prescribed time after the end of each financial year, on a floppy, diskette, magnetic cartridge tape, CD-ROM or any other computer readable media (hereinafter referred to as the computer media) and in the manner as may be specified in that scheme : * The prescribed person in the case of every office of Government and the p....
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....] Submit a Defective return treated as an Invalid return * Where the Assessing Officer considers that the return delivered or caused to be delivered under section 206(2) is defective, * he may intimate the defect to the person responsible for deducting tax or the principal officer in the case of a company, and * give him an opportunity of rectifying the defect within a period of 15 days fr....
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.... clarified that where the head office or the branch office is already filing the return under section 206, no other Assessing Officer shall require the assessee to file such a return with him. Where, however, the return is not being filed, the Assessing Officer having jurisdiction in terms of rule 36A of the Income-tax Rules, may proceed so as to enforce compliance with the provisions relating to ....