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1. Short title, commencement and application.- (1) This Scheme may be called the “Electronic Filing of Returns of Tax Collected at Source Scheme, 2005”.
(2) It shall come into force on the date of its publication in the Official Gazette.
(3) It shall be applicable to all persons filing returns of tax collected at source on computer media under sub-section (5B) of section 206C of the Income-tax Act, 1961.
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