Para 4 - Furnishing of e-TCS Return - Electronic Filing of Re­turns of Tax Collected at Source Scheme, 2005

Furnishing of e-TCS Return. 4. (1) The e-collector shall furnish e-TCS Return on computer media to the e-TCS Intermediary duly supported by a declaration in Form No. 27B, as prescribed in the Rules, in paper format: Provided that in case any compression software has been used by the e-collector for preparing the e-TCS Return, he shall also furnish such compression software alongwith the e-TCS Return on the same computer media. (2) In case the e-collector has on-line connectivity with the server of the e-TCS Intermediary, as may be designated by e-filing Administrator for this purpose, he may transmit the elec tronic data of the e-TCS Return directly to such server and send Form No. 27B on paper format separately to the e-TCS Intermedi ary.