Income Tax Act, 2025
Section 11: Subs. by Act 17 of 2013, s. 50, for clause (b) (w.e.f. 12013).
11. Subs. by Act 17 of 2013, s. 50, for clause (b) (w.e.f. 12013).
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205. Bar against direct demand on assessee.—Where tax is deductible at the source under 1[the
foregoing provisions of this Chapter], the assessee shall not be called upon to pay the tax himself to the
extent to which tax has been deducted from that income.
2[206. Persons deducting tax to furnish prescribed returns.—3[(1)] The prescribed personin the
case of every office of Government, the principal officer in the case of every company, the prescribed
personin the case of every local authority or other public body or association, every private employer and
every other person 4[responsible for deducting tax before the 1st day of April, 2005] under the foregoing
provisions of this Chapter 5[shall, within the prescribed time after the end of each financial year, prepare
and deliver or cause to be delivered] to the 6[prescribed income-tax authorityor 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:]
7[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.]
8[(2) Without prejudice to the provisions of sub-section (1), the person responsible for deducting tax
under the foregoing provisions of this Chapter 9[other than the prescribed person in the case of every
office of the Government andthe 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 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:
10[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.]
1. Subs. by Act 23 of 2004, s. 48, for certain words, figures and letter (w.e.f. 12004).
(w.e.f. 12013).
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205. Bar against direct demand on assessee.—Where tax is deductible at the source under 1[the
foregoing provisions of this Chapter], the assessee shall not be called upon to pay the tax himself to the
extent to which tax has been deducted from that income.
2[206. Persons deducting tax to furnish prescribed returns.—3[
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 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.
Where the Assessing Officer considers that the return delivered or caused to be delivered under
sub-section
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.]
1. Subs. by Act 23 of 2004, s. 48, for certain words, figures and letter (w.e.f. 12004).