(2)[ Without prejudice to the provisions of sub-section (1), the person responsible for deducting tax under the foregoing provisions of this Chapter ] [ Substituted by Act 32 of 2003, Section 86, for sub-Sections (2) and (3) (w.e.f. 1.6.2003).][other than the prescribed person in the case of every office of the Government and the principal officer in the case of every company] [ Substituted by Act 23 of 2004, Section 49, for " other than the principal officer in the case of every company" (w.e.f. 1.4.2005).][may, at his option, deliver or cause to be delivered such return to the prescribed income-tax authority in accordance with such scheme as may be specified by the Board in this behalf, by notification in the Official Gazette, and subject 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:] [ Substituted by Act 32 of 2003, Section 86, for sub-Sections (2) and (3) (w.e.f. 1.6.2003).][Provided that the prescribed person in the case of every office of Government and the principal officer in the case of every company responsible for deducting tax under the foregoing provisions of this Chapter shall, deliver or cause to be delivered, within the prescribed time after the end of each financial year, such returns on computer media under the said scheme.] [ Substituted by Act 23 of 2004, Section 49, for the proviso (w.e.f. 1.4.2005).]
