(2)The Central Government may, by notification in the Official Gazette, require any person other than a person mentioned in sub-section (1) responsible for paying to a resident any income liable for deduction of tax at source under Chapter XVII, to prepare and deliver or cause to be delivered ] [Inserted by Act 18 of 2005, Section 52 (w.e.f. 1.6.2005).] [such statements] [ Substituted by Act 33 of 2009, Section 68, for " quarterly returns" (w.e.f. 1.10.2009).][in the prescribed form and verified in such manner and within such time as may be prescribed, to the prescribed income-tax authority or the person authorised by such authority on a floppy, diskette, magnetic cartridge tape, CD-ROM or any other computer readable media.] [Inserted by Act 18 of 2005, Section 52 (w.e.f. 1.6.2005).]
