e-TCS Intermediary obligations: ensure accurate return transmission, retain TCS data and records, and maintain confidentiality and compliance.

Obligations of the e-TCS Intermediary include accurate electronic transmission of TCS returns to the e-filing Administrator (excluding responsibility for errors in returns prepared by the e-collector), retention of electronic return data and records of deficiency memos and provisional receipts for a specified period from the end of the relevant financial year, preservation of confidentiality except as permitted by designated authorities, and ensuring employees and agents comply with the scheme and directions of the e-filing Administrator.

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