Section 205 of Income Tax Act "Bar against direct demand on assessee"
205. Where tax is deductible at the source under 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.
206. (1) The prescribed person in the case of every office of 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, every private employer and every other person responsible for deducting tax before the 1st day of April, 2005 under the foregoing provisions of this Chapter 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 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:
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) Without prejudice to the provisions of sub-section (1),
the person responsible for deducting tax under the foregoing
provisions of this Chapter other than 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 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 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.