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2. Definitions.- In this Scheme, unless the context otherwise requires,- (1) “Act” means the Income-tax Act, 1961 (43 of 1961);

(2) “Board” means the Central Board of Direct Taxes constituted under the Central Board of Revenues Act, 1963 (54 of 1963);

(3) “computer media” means a floppy (3 ˝ inch and 1.44 MB capacity) or CD-ROM, and includes on-line data transmission of electronic data to a server designated by efiling Administrator for this purpose;

(4) “e-collector” means the person responsible for collection of tax at source who is required to furnish e-TCS Return under this scheme;

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

(6) “e-TCS Intermediary” means a person, being a company, authorised by the Board to act as e-TCS Intermediary under this scheme;

(7) “e-TCS Return” means a return to be filed under sub-section (5B) of section 206C of the Act duly supported by a declaration in Form No. 27B as prescribed under the Rules;

(8) “Rules” means the Income-tax Rules, 1962;

(9) 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.





Central Bare Acts
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