28[Persons deducting tax to furnish
prescribed returns.
29206. 30[(1)] The prescribed person31 in the case of every office of Government, the principal officer in the
case of every company, the prescribed person31 in the case of every local authority or other public body or
association, every private employer and every other person responsible for
deducting tax 32[before the 1st day of April, 2005] under the foregoing provisions of
this Chapter 33[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
authority34 35[or such other authority or agency as may be prescribed], such returns36 in such form and verified in such manner and
setting forth such particulars as may be prescribed:]
37[Provided that the Board may, if it
considers necessary or expedient so to do, frame a scheme38 for the purposes of filing such returns with
such other authority or agency referred to in this sub-section.]
39[(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 40[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 such return to the prescribed income-tax
authority in accordance with such scheme as may be specified by the Board in
this behalf, by notification in the Official Gazette41, and subject to such conditions as may be
specified therein, on or before the prescribed time after the end of each
financial year, on a floppy, diskette, magnetic cartridge tape, CD-ROM or any
other computer readable media (hereinafter referred to as the computer media)
and in the manner as may be specified in that scheme :
42[Provided that the prescribed person in
the case of every office of Government and the principal officer in the case of
every company responsible for deducting tax under the foregoing provisions of
this Chapter shall, deliver or cause to be delivered, within the prescribed
time after the end of each financial year, such returns on computer media under
the said scheme.]
(3)
Notwithstanding anything contained in any other law for the time being in
force, a return filed on 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.
(4) Where the
Assessing Officer considers that the return delivered or caused to be delivered
under sub-section (2) is defective, he may intimate the defect to the person
responsible for deducting tax or the principal officer 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.]