Income Tax Act, 2025
Section 13: Subs. by s. 50,ibid., for “prescribed income-tax authority” (w.e.f. 12004).
13. Subs. by s. 50,ibid., for “prescribed income-tax authority” (w.e.f. 12004).
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1[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.]
2[(5B) Without prejudice to the provisions of sub-section (5A), any person collecting tax, other than in
a case where the seller is a company, the Central Government or a State Government, 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 Gazette, 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:
Provided that where the person collecting tax is a company or the Central Government or a State
Government, such person shall, in accordance with the provisions of this section, 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.
(5C) 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 sub-section (5A) and the rules made
thereunder and shall be admissible in any proceedings made thereunder, without further proof of
production of the original, as evidence of any contents of the original or of any facts stated therein.
(5D)Where the Assessing Officer considers that the return delivered or caused to be delivered under
sub-section (5B) is defective, he may intimate the defect to the person collecting tax 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.]
(6) Any person responsible for collecting the tax who fails to collect the tax in accordance with the
provisions of this section, shall, notwithstanding such failure, be liable to pay the tax to the credit of the
Central Government in accordance with the provisions of sub-section (3).
3[(6A) If any person responsible for collecting tax in accordance with the provisions of this section
does not collect the whole or any part of the tax or after collecting, fails to pay the tax as required by or
under this Act, he shall, without prejudice to any other consequences which he may incur, be deemed to
be an assessee in default in respect of the tax:
4[Provided that any person5***responsible for collecting tax in accordance with the provisions of this
section, who fails to collect the whole or any part of the tax on the amount received from a buyer or
licensee or lessee or on the amount debited to the account of the buyer or licensee or lessee shall not be
deemed to be an assessee in default in respect of such tax if such buyer or licensee or lessee—
(i) has furnished his return of income under section 139;
Without prejudice to the provisions of sub-section
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 sub-section
and the rules made
thereunder and shall be admissible in any proceedings made thereunder, without further proof of
production of the original, as evidence of any contents of the original or of any facts stated therein.
is defective, he may intimate the defect to the person collecting tax 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.]
Any person responsible for collecting the tax who fails to collect the tax in accordance with the
provisions of this section, shall, notwithstanding such failure, be liable to pay the tax to the credit of the
Central Government in accordance with the provisions of sub-section
If any person responsible for collecting tax in accordance with the provisions of this section
does not collect the whole or any part of the tax or after collecting, fails to pay the tax as required by or
under this Act, he shall, without prejudice to any other consequences which he may incur, be deemed to
be an assessee in default in respect of the tax:
4[Provided that any person5***responsible for collecting tax in accordance with the provisions of this
section, who fails to collect the whole or any part of the tax on the amount received from a buyer or
licensee or lessee or on the amount debited to the account of the buyer or licensee or lessee shall not be
deemed to be an assessee in default in respect of such tax if such buyer or licensee or lessee—
has furnished his return of income under section 139;