Section 2 in Electronic Filing Of Returns Of Tax Deducted At Source Scheme, 2003
2. Definitions.-
In this Scheme, unless the context otherwise requires,-(1)"Act" means the Income-tax Act, 1961 (43 of 1961);(2)"Board" means the Central Board of Direct Taxes constituted under the Central Board of Revenues Act, 1963 (54 of 1963);(3)"computer media" means a floppy (3 ½ inch and 1.44 MB capacity) or CD-ROM, and includes on-line data transmission of electronic data to a server designated by e-filing Administrator for this purpose;(4)"e-deductor" means the person responsible for deduction of tax at source who is required to furnish e-TDS Return under this scheme;(5)"e-filing Administrator" means an officer not below the rank of Commissioner of Income-tax designated by the Board for the purpose of administration of this scheme;(6)"e-TDS Intermediary" means a person, being a company, authorised by the Board to act as e-TDS Intermediary under this scheme;(7)"e-TDS Return" means a return to be filed under section 206 of the Act duly supported by a declaration in Form No. 27A as prescribed under the Rules;(8)"Rules" means the Income-tax Rules, 1962;(9)All other words and expressions used herein but not defined and defined in the Act shall have the meanings respectively assigned to them in the Act.
