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2. Definitions.- In this scheme, unless the context otherwise requires,-

(a) “Act” means the Income Tax Act, 1961 (43 of 1961);

(b) “Board” means the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963 (54 of 1963);

(c) “eligible person” means a person having income under the head “Salaries” and not having any income under the head “Profits and gains of business or profession”, who has been allotted a permanent account number, and who is assessed or assessable to tax at any of the places specified in sub-para (3) of paragraph 1 to which the scheme is applicable;

(d) “e-Return” means electronically transmitted data of return of income furnished under this scheme, supported by a duly verified paper return of income;

(e) “e-Return Administrator” means an officer not below the rank of Commissioner of Income-tax designated by the Board for the purpose of the administration of this scheme;

(f) “e-Return Intermediary” means a person, being a company, authorised to be an e-Return Intermediary under this scheme;

(g) 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.

 

 

 

 

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