Section 1612 in Electronic Filing Of Returns Of Tax Deducted At Source Scheme, 2003
1612.
S.O. 974 (E), dated 26.8.2003.- In exercise of the powers conferred by sub-section (2) of section 206 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby specifies the following Scheme for electronic filing of return of tax deducted at source, namely:-
