TMI BlogFiling of returns relating to Tax Deduction at Source on computer mediaX X X X Extracts X X X X X X X X Extracts X X X X ..... g to tax deduction at source by principal officers of companies responsible for deducting tax on computer media. For this purpose, the Board has been empowered to notify an appropriate scheme in the Official Gazette. 2. Pursuant to this, rule 37B of the Income-tax Rules, 1962 has been amended to provide that where a person responsible for deducting tax under Chapter XVIIB is required to file a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the TDS returns filed on computer media conform to the required specifications, the person responsible for deduction of tax at source and filing of TDS return on computer media shall ensure the following: (i) Form No. 27A is duly filled in all columns, verified and enclosed in paper format with the return on computer media. (ii) Tax deduction account number (TAN) of the person responsible for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at source as mentioned at item No. 3 of Form No. 27A tally with the corresponding totals in the return for tax deduction at source in Form No. 24 or Form No. 26 or Form No. 27, as the case may be. 6. In case the return on the computer readable media is found to be corrupted or does not fulfil any of the above guidelines, the computer readable media shall be returned to the deductor for approp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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