TMI BlogPersons deducting tax to furnish prescribed returnsX X X X Extracts X X X X X X X X Extracts X X X X ..... uthority 5 [or such other authority or agency as may be prescribed], such returns in such form and verified in such manner and setting forth such particulars as may be prescribed:] 6 [Provided that the Board may, if it considers necessary or expedient so to do, frame a scheme for the purposes of filing such returns with such other authority or agency referred to in this sub-section.] 7 [(2) Without prejudice to the provisions of sub-section (1), the person responsible for deducting tax under the foregoing provisions of this Chapter other than 8 [the prescribed person in the case of every office of the Government and] the principal officer in the case of every company may, at his option, deliver or cause to be delivered suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of a company, as the case may be, and give him an opportunity of rectifying the defect within a period of fifteen days from the date of such intimation or within such further period which, on an application made in this behalf, the Assessing Officer may, in his discretion, allow; and if the defect is not rectified within the said period of fifteen days or, as the case may be, the further period so allowed, then, notwithstanding anything contained in any other provision of this Act, such return shall be treated as an invalid return and the provisions of this Act shall apply as if such person had failed to deliver the return.] ------------------ Notes :- 1. Substituted by the Finance Act, 1987, w.e.f. 1-6-1987 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n computer media, necessary checks by scanning the documents filed on computer media will be carried out and the media will be duly authenticated by the Assessing Officer; and (b) the Assessing Officer shall also take due care to preserve the computer media by duplicating, transferring, mastering or storage without loss of data." 8. Inserted by the Finance (No. 2) Act, 2004, w.e.f. 1-4-2005. 9. Substituted by the Finance (No. 2) Act, 2004, w.e.f. 1-4-2005. Prior to its substitution, proviso read as under : "Provided that the principal officer shall, in the case of every company responsible for deducting tax under the foregoing provisions of this Chapter, deliver or cause to be delivered, within the prescribed time after the e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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