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        Direct Taxes

        Para 7 - Powers of e-filing Administrator

        Electronic Filing of Returns of Tax Collected at Source Scheme, 2005

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        Powers of e-filing Administrator ensure technical standards and compliance for e-TCS intermediaries, including data security. The e-filing Administrator may specify procedures, data structures, formats and standards to ensure secure capture and transmission of data and to administer the electronic filing scheme, and must ensure compliance by e-TCS intermediaries with technical requirements, including review of intermediary functioning, verification of complaints, scrutiny of advertising material and other measures to enforce technical and operational conformity.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Powers of e-filing Administrator ensure technical standards and compliance for e-TCS intermediaries, including data security.

                                The e-filing Administrator may specify procedures, data structures, formats and standards to ensure secure capture and transmission of data and to administer the electronic filing scheme, and must ensure compliance by e-TCS intermediaries with technical requirements, including review of intermediary functioning, verification of complaints, scrutiny of advertising material and other measures to enforce technical and operational conformity.


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