Procedure to be followed by e-TCS Intermediary

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..... o. 27B in paper format. (2) The e-TCS Intermediary shall perform format level validation and control checks on the e-TCS Returns received by him and on successful completion of the same, the e-filing Administrator shall issue provisional receipt to the e-collector. (3) The e-TCS Intermediary shall upload the data on e-TCS Return on the server designated by the e-filing Administrator for the pu .....

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..... emo to the e-collector with a request to remove the deficiencies within seven days of receipt of the same. (6) In case the deficiency indicated in the deficiency memo is removed within seven days, the data on e-TCS Return shall be transmitted by the e-TCS Intermediary to the e-filing Administra tor and the provisional receipt shall be deemed to be acknowl edgement of the e-TCS Return. The date o .....

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..... ctor as required under sub-section (5D) of section 206C of the Act. (9) In case the defects intimated by the Assessing Officer are rectified within the period of fifteen days, or such further period as may be allowed by the Assessing Officer, the date of issue of provisional receipt shall be deemed to be the date of filing of e-TCS Return. - - statute, statutory provisions legislation, law, e .....

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