Electronic filing requirements define roles, media and the e-TCS return format for tax collected at source. The scheme defines core terms for electronic filing of tax collected at source returns: the Act and Board; 'computer media' to include specified removable media and on-line transmission to a designated server; role definitions for e-collector, e-filing Administrator, and e-TCS Intermediary; and e-TCS Return as the statutory return supported by the prescribed declaration, with other undefined terms to have the meanings assigned in the Act.
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Provisions expressly mentioned in the judgment/order text.
Electronic filing requirements define roles, media and the e-TCS return format for tax collected at source.
The scheme defines core terms for electronic filing of tax collected at source returns: the Act and Board; "computer media" to include specified removable media and on-line transmission to a designated server; role definitions for e-collector, e-filing Administrator, and e-TCS Intermediary; and e-TCS Return as the statutory return supported by the prescribed declaration, with other undefined terms to have the meanings assigned in the Act.
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TaxTMI 
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