E TCS return compliance requires prescribed form usage and labeled, form specific computer media for electronic filing. E collectors must prepare e TCS Returns using the prescribed Form and data structure, quoting their PAN and TAN and the PANs of persons for whom tax was collected, and must duly complete all form columns. Each computer media used must be labelled with the e collector's name, PAN, TAN, address, return period, Form number and volume number, and separate media must be used for each Form.
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Provisions expressly mentioned in the judgment/order text.
E TCS return compliance requires prescribed form usage and labeled, form specific computer media for electronic filing.
E collectors must prepare e TCS Returns using the prescribed Form and data structure, quoting their PAN and TAN and the PANs of persons for whom tax was collected, and must duly complete all form columns. Each computer media used must be labelled with the e collector's name, PAN, TAN, address, return period, Form number and volume number, and separate media must be used for each Form.
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