Section 1 in Electronic Filing Of Returns Of Tax Deducted At Source Scheme, 2003
1. Short title, commencement and application.-
(1)This Scheme may be called the "Electronic Filing of Returns of Tax Deducted at Source Scheme, 2003".(2)It shall come into force on the date of its publication in the Official Gazette.(3)It shall be applicable to all persons filing returns of tax deducted at source on computer media under sub-section (2) of section 206 of the Income-tax Act, 1961.
