1. (1) This Scheme may be called the Electronic Filing of Returns of Tax Collected at Source (Amendment) Scheme, 2006.
(2) It shall come into force on the date of its publication in the Official Gazette.
2. In the “Electronic Filing of Returns of Tax Collected at Source Scheme, 2005”,-
(a) in paragraph 8, for the words “The Board may revoke the authorisation”, the words “The Board may after recording the reasons in writing, revoke the authorisation” shall be substituted;
(b) after paragraph 8, the following proviso shall be inserted, namely:-
“Provided that the Board shall not revoke the authorisation of an e-filing Intermediary without giving it a reasonable opportunity of being heard.”.
[F. No. 155/163/2005-TPL]