Procedure to be followed by the agency

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..... and tax deduction and collection account number of the collector, details of deposit of tax collected at source in bank and the permanent account number of the persons from whom tax has been collected. (2) In case all the details referred to in paragraph (1) above are filled in, a receipt shall be issued to the collector. (3) After receiving the TCS Return, the agency shall digitise the same. .....

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