निर्धारित रिटर्न प्रस्तुत करने के लिए कर कटौती के व्यक्तियों
64 [Persons deducting tax to furnish prescribed returns.
65 206. 65a [(1)] The prescribed person 66 in the case of every office of Government, the principal officer in the case of every company, the prescribed person 66 in the case of every local authority or other public body or association, every private employer and every other person responsible for deducting tax under the foregoing provisions of this Chapter 67 [shall, within the prescribed time after the end of each financial year, prepare and deliver or cause to be delivered] to the prescribed income-tax authority 68, such returns 69 in such form and verified in such manner and setting forth such particulars as may be prescribed.]
69a [(2) Notwithstanding anything contained in any other law for the time being in force, a return filed on a floppy, diskette, magnetic cartridge tape,CD-ROM or any other computer readable media as may be specified by the Board (hereinafter referred to as the computer media) shall be deemed to be a return for the purposes of this section and the rules made thereunder and shall be admissible in any proceedings thereunder, without further proof of production of the original, as evidence of any contents of the original or of any fact stated therein.
(3) A return filed under sub-section (2) shall fulfil the following conditions, namely :—
(a) while receiving returns on 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.]
64. Substituted by the Finance Act, 1987, w.e.f. 1-6-1987. Prior to its substitution, section 206, as amended by the Finance Act, 1965, w.e.f. 1-4-1965, stood as under :
‘206. Person paying salary to furnish prescribed return.—(1) The prescribed person in the case of every office of the Government, the principal officer in the case of every company, the prescribed person in the case of every local authority or other public body or association, and every private employer shall prepare, and within thirty days from the 31st day of March in each year, deliver or cause to be delivered to the Income-tax Officer in the prescribed form and verified in the prescribed manner, a return in writing showing—
( a) the name and, so far as it is known, the address of every person who was receiving on the 31st day of March, or has received or to whom was due during the year ending on that date, from the Government, company, authority, body, association or private employer, as the case may be, any income chargeable under the head "Salaries" of such amount as may be prescribed;
( b) the amount of the income so received by or so due to each such person, and the time or times at which the same was paid or due, as the case may be;
( c) the amount deducted in respect of income-tax from the income of each such person.
(2) Where an employer deducts from the emoluments paid to an employee or pays on his behalf any contributions of that employee to an approved superannuation fund, he shall include all such deductions or payments in the return which he is required to furnish under this section.’
65. See also Circular No. 719, dated 22-8-1995 and Circular No. 744, dated 6-5-1996. For details, see Taxmann’s Master Guide to Income-tax Act.
65a.Section 206 renumbered as sub-section (1) by the Finance Act, 1997, w.e.f. 1-4-1997.
66. See rule 36 for prescribed persons.
67. Substituted for "shall prepare, within the prescribed time after the end of each financial year, and deliver or cause to be delivered" by the Finance (No. 2) Act, 1991, w.e.f. 27-9-1991.
68. See rule 36A. The prescribed authority under rule 36A is :
( i) the Assessing Officer, so designated by the Chief Commissioner or Commissioner of Income-tax, within whose area of jurisdiction, the office of the person responsible for deducting tax under Chapter XVII-B is situated; or
( ii) in any other case, to the Assessing Officer within whose area of jurisdiction, the office of the person responsible for deducting tax under Chapter XVII-B is situated.
69. See rules 36 and 37 and Form Nos. 24, 25, 26, 26A, 26B, 26BB, 26C, 26D, 26F, 26G, 26H,
26-I, 26J and 26K. Also see rule 37A and Form No. 27.
26-I, 26J and 26K. Also see rule 37A and Form No. 27.
69a. Sub-sections (2) and (3) inserted by the Finance Act, 1997, w.e.f. 1-4-1997.